Reopen of Assessment

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ANIL KUMAR (Querist)
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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

Rajeev

Rajeev (Expert)
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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

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