Reopen of Assessment
This query is : Open
01 October 2009
Dear Sir,
Can an application be made to the ITAT for reopening of a case decided ex-party by the Tribunal against the assessee?
Pls suggest me
CA ANIL KUMAR
Can an application be made to the ITAT for reopening of a case decided ex-party by the Tribunal against the assessee?
Pls suggest me
CA ANIL KUMAR
02 October 2009
The Tribunal must decide appeal on merit even if the appellant and / or respondents is absent.
Rule 24 as it stands, per se does not empower any learned Tribunal to dismiss an appeal for default in the absence of the appellant
I am not aware of any such provisions regarding reopening, once the order is best judged ( decided ex party ) , if proper opportunity was given earlier .
If proper opportunity was not given or the appeal was dismissed (even after filing a petition for adjornment ), u can file an appeal challenging the order of the tribunal on grounds of natural justice proving beyond doubt that proper opportunity was not given.
But reopening of a case is unheard of once order is passed /Application for restoration may be filed , if the appeal is dismissed , but if order is passed and is justice oriented , i dont think so restoration will be granted
Rule 24 as it stands, per se does not empower any learned Tribunal to dismiss an appeal for default in the absence of the appellant
I am not aware of any such provisions regarding reopening, once the order is best judged ( decided ex party ) , if proper opportunity was given earlier .
If proper opportunity was not given or the appeal was dismissed (even after filing a petition for adjornment ), u can file an appeal challenging the order of the tribunal on grounds of natural justice proving beyond doubt that proper opportunity was not given.
But reopening of a case is unheard of once order is passed /Application for restoration may be filed , if the appeal is dismissed , but if order is passed and is justice oriented , i dont think so restoration will be granted
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