ITAT allowed Misc. Application and quashed ex-parte order as taxpayer was prevented by sufficient cause in non-appearance: Delhi ITAT
Recently, ITAT allowed misc. applications before ITAT, Delhi by observing that e Taxpayer was prevented by sufficient cause in non-appearance which had led to passing an ex-parte common order for five appeals.
It was held that in terms of Rule 24 of ITAT rules, all that was required to be looked at was whether there was a Bonafide reason for non-prosecution of the appeals, irrespective of the fact that a detailed order was passed on merits by the Tribunal, a rule carved in the interest of principles of natural justice.
The Hon’ble Tribunal accepted appellant’s contentions to set aside the ex-parte orders and restore the appeals.
The Copy Of the order is as under:
