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M/S. Sarju Sahkari Chini Mills Ltd. v. The Income Tax Appellate Tribunal Alld. & Others - WRIT TAX No. 737 of 2000  RD-AH 1595 (8 July 2005)
Court no. 55
Civil Misc. Writ Petition no. 737 Of 2000.
M/S Sarju Sahkari Chini Mills Ltd. ... Petitioner Vs
The Income Tax Appellate Tribunal & others. ...Opp.parties.
Hon'ble Rajes Kumar, J.
Present Writ Petition is directed against the order dated 13.06.2000 passed by the Tribunal on the Misc. Application, by which, the petitioner has prayed to recall the order dated 29.9.1999 which was passed in Income Tax Appeal no. 392 (Allahabad)/92. By the aforesaid order dated 29.9.1999, Tribunal has decided the appeal ex-parte.
The brief facts giving rise to the present petition are that the Tribunal on 09.9.1999 fixed the hearing of appeal. An adjournment application was moved for adjournment of hearing on the ground that the Counsel Sri S. K. Arora showed inability to appear on the date fixed. It appears that the application was filed on 08.9.1999 in the office and Sri Gopal Behari Puri, who was authorized to appear on the date fixed, could not appear on the said date. Tribunal proceeded ex-parte to decide the appeal on the ground that the reasons for adjournment were not satisfactory and no one appeared on the date fixed. Thereafter, petitioner moved an application for recalling of the order on the ground that the reason for non appearance was reasonable which was not considered and inasmuch as, Sri Gopal Behari Puri, who was authorized representative to appear on 09.9.1999, inadvertently left Allahabad after filing the adjournment application in the office on 08.9.1999. Tribunal vide impugned order dated 13.6.2000 rejected the application.
Heard Sri Shakeel Ahmad, learned Counsel for the petitioner and Sri Ashok Kumar, learned Counsel for the respondent.
Perusal of order dated 13.6.2000 shows that the Tribunal has not considered the reason for non appearance on the date fixed. Perusal of ex-parte order dated 29.9.1999 shows that the Tribunal has not considered the reason given for adjournment and merely rejected by saying that it was not satisfactory.
In my view, reason for seeking adjournment on the ground of inability of learned Counsel for the petitioner to appear on the date fixed was sufficient. Petitioner has also explained non appearance by the authorized representative on 09.9.1999. In the matter of recalling of the ex-parte order on the ground that the assessee was prevented by sufficient cause, a liberal view should be taken. It appears that the Tribunal has taken a pedantic view while rejecting the application.
In the circumstances, the petition is allowed. Orders dated 13.6.2000 and 29.9.1999 are set aside and the Tribunal is directed to decide the Income Tax Appeal no. 392 (Allahabad)/92 afresh after giving proper opportunity of hearing to the parties concerned. Appeal may be decided expeditiously.
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