IN INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR BEFORE SH.T.S. KAPOOR, ACCOUNTANT MEMBER AND SH.N.K.CHOUDHRY, JUDICIAL MEMBER M. A. No.05(Asr)/2016 (Arising out of I.T.A No.255(Asr)/2013) Assessment Year: -1997-98 M/s. Aman Trading Corp. Vs. Income Tax Officer, 6, Ranbir Market, Ward-2(2), Jammu. Jammu. PAN:AAMFA5704F (Appellant) (Respondent) Appellant by: Sh. Inderjit Paul (Adv.) Respondent by: Sh. Rahul Dhawan (DR) Date of hearing: 30.09.2016 Date of pronouncement: 30.09.2016 ORDER PER N. K. CHOUDHRY (JM): present Miscellaneous Application has been filed by assessee for recalling ex-parte order of Tribunal, dated 16.09.2015, passed in ITA No.255(Asr)/2013 for Asst. Year:1997-98. 2. At outset, learned AR contended that assessee could not attend hearing on 27.08.2015 as no notice was ever served upon assessee or his counsel as firm was closed. However, assessee has also filed written submissions mentioning therein reasons for non attendance, which are reproduced as under: 1. Apropos of above, appellant is in receipt of order dated: 16th September, 2015 dismissing our above appeal because of notice of hearing was sent at given address which has been returned by postal authorities with remark Firm Closed . None was appeared to argue 2 MA No.05(Asr)/2016 Arising out of ITA No.255(Asr)/2016 Asst. Year:1997-98 our case on 27th August, 2015 when it was fixed for hearing before Honble Bench. 2. It is submitted that as per progress of hearings report from our Ld Counsel Sh. Inderjit Paul, Advocate, he had been regularly attending all hearings after filing of appeal and paper book, complying with directions of Hon ble Bench had been filing various documents etc. time to time. 3. On impugned date of hearing, it just so happened that notice of hearing of appeal on 27th August, 2015 was sent at given address at column 10 of Form No.36. In this column second one is C/o Sh. R.C. Khanna CA only because of convenience of service of statutory notices. Sh. R.C. Khanna CA was our previous Counsel and due to bad patch of his health, he had withdrawn his power of attorney later on and thereafter our present Counsel Sh. Inderjit Paul Advocate has stepped into shoes of our previous Counsel. We would like to invite your honor s kind attention that our firm was partnership firm of ten partners and carried business of Hire Purchase and Finance etc. In year 2001, when some of our investors had been lodged FIR against partners as well as firm or firms, due to some panic as well as sentimental differences between partners and them. Thereafter offices of firm or firms had been closed since 2001 and all partners had been gone to underground. It is matter of records with Income-tax Department that we have already changed our aforesaid address, because of convenience of service of notices and this order is also received by us through Income-tax Department at our partner's residence address. Under circumstances, it would be appreciated that default happened on account of bonafide and pardonable default of non-receipt of notice of hearing in interest of equity and justice. 4. It would thus be seen that reasonableness for default of cause is to be seen on last date of hearing and not on earlier dates. It was so held by Calcutta High Court in case of Sourav Jhujhuwala Vs. CIT cited at 273 ITR 225, where ratio given by Hon ble High Court that cause for non-appearance should be seen. In words of High Court fact that assessee had obtained adjournment earlier or Tribunal had shown latitude in granting successive adjournments would be immaterial for purpose of considering application made under proviso to rule 24 for purpose of restoring appeal. Tribunal has to examine whether there were sufficient reasons preventing assessee from appearing when appeal was called on fresh hearing. If there are sufficient reasons and Tribunal is satisfied with reason there is no alternative but to restore appeal. 5. It would be therefore appreciated that order dismissing appeal ex-parte is requested to be recalled in interest of equity and justice. 3 MA No.05(Asr)/2016 Arising out of ITA No.255(Asr)/2016 Asst. Year:1997-98 In view of above submissions, learned Counsel for assessee prayed that order of Tribunal dated 16.09.2015 may be recalled for fresh adjudication on merits, to which learned DR did not oppose. 3. We have heard both parties and have perused material available on record. Hence, we are satisfied with explanation offered by assessee for non attendance on scheduled date of hearing. Therefore, in interest of justice, we recall aforesaid order of Tribunal dated 16.09.2015 and direct Registry to fix main appeal for hearing on 30.11.2016. 4. In result, Miscellaneous Application filed by assessee is allowed. Order pronounced in open Court on 30.09.2016. Sd/- Sd/- (T. S. KAPOOR) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated:30.09.2016. /PK/ Ps. Copy of order forwarded to: (1) Assessee: (2) (3) CIT(A), (4) CIT, (5) SR DR, I.T.A.T., True copy By Order M/s. Aman Trading Corp. v. Income-tax Officer, Ward-2(2), Jammu