above miscellaneous application has been filed by assessee to
recall the ex-parte order passed by Hon'ble ITAT, Jaipur Bench dated
04.11.2016. Further ... decided this appeal ex-parte on
15.06.2015.
(ii). Then, the appellant file M.A. on 25.06.2016 for recall the ex-parte order
dated
appellant has filed MA No.96/Mds/2015, to recall the ex-parte order contending that the same has resulted in prejudice to the assessee ... 2015 filed to recall and to set aside the ex-parte order, with a prayer to restore the same on file, are that
vide order dated 24th July, 2018.
5. Aggrieved with the aforesaid ex-parte order, on 3rd December, 2018, the
Petitioner filed the Miscellaneous Application before ... factual error in the order of the Tribunal.
7. Even, if the order was ex parte, the same is well reasoned and
has considered
provisions of Rule24 of Tribunal Rules
which confers power to recall ex-parte order, even though passed on
merits, if the assessee demonstrates reasonable cause ... prayer for reinstating the assessee's appeal by
recalling the ex-parte order under consideration for deciding the
same on merits, because the Tribunal
merits of the case, it is noted that an ex-parte
order has been passed by the Ld. CIT(Appeals)/NFAC ... held that passing of an order
on merits by the ITAT even when the impugned order was
passed ex-parte amounts to violation of principles
hearing, the Tribunal shall make an order setting aside the ex parte order and
restoring the appeal.
3.1 Further, in Commissioner of Income-tax, Kolkata ... cause from
appearing before Tribunal, Tribunal was justified in recalling its ex
parte order and rehearing appeal. The relevant extract from the order
Assessee intends to recall the impugned ex parte
order dt. 18-09-2018 passed by this Tribunal.
MA No. 129/Ahd/2021 [Shri Manesh ... received to the assessee. Moreover, even the copy of ex-parte order
passed by the Hon'ble ITAT is also not received
material available on record
and the impugned order. Admittedly, the revenue authorities have passed
orders ex parte qua the assessee. The Ld. AR argued that ... DCIT
decided the case ex-parte without granting opportunity of the hearing against
the ex parte assessment order passed under section
ITAT"), dismissing petitioner's application
for recall of an ex-parte order dated 18.10.2016.
4. Shorn of unnecessary details, the facts ... hearing, the Tribunal shall
make an order setting aside the ex parte order and restoring the
appeal."
Having heard learned Counsel for the parties
this notice
was beyond the prescribed period and an ex parte assessment
order was framed. Question arose whether the first notice under
Section ... ex-parte assessment order and has
issued the following directions:-
"20. The assessment order is an ex parte
order. The Assessing Officer has even
