U.B.S. Bedi, Judicial Member - (1.) AS there was a difference of opinion between the Accountant member and the Judicial member, following question was referred to a Third Member: "Whether on the facts and in the circumstances of the case, the assessee was prevented by reasonable cause from attending on 5.2.2001 and accordingly, the order passed by the Tribunal ex parte deserves to be recalled?"
(2.) The learned Vice-President, Shri M.K. Chaturvedi, sitting as Third Member by his opinion dt 6.3.2003 has concurred with the view of the Accountant Member. In accordance with the majority view, we recall The order of the Tribunal dated 6.2.2001 and direct the Registry to fix up the case for hearing. As a result the M.As of the Assessee are allowed. ORDER These Miscellaneous Applications came before me As a Third Member to express my opinion on the following question: "Whether on the facts and in the circumstances of the cAse, the Assessee wAs prevented by reAsonable cause from attending on 05.02.2001 and accordingly, the order pAssed by the tribunal ex parte deserves to be recalled?" 2. I have heard the rival submissions in the light of material placed before me. The appeals of the Assessee were dismissed in limine for non-appearance In the miscellaneous Applications it wAs explained before the Tribunal that there existed a reAsonable cause for non-appearance. There wAs family dispute. The Assessee wAs bAsed at Jalgaon and wAs in the process of shifting to Indore. The counsel of the Assessee wAs bAsed at Mumbai. My attention wAs invited on the letter given by P Sanghani & Co., Chartered Accountants of Mumbai. In that letter the counsel of the Assessee had advised to take adjournment on 26.06.2000. 2. It wAs submitted before me that due to the locational disadvantage the Assessee wAs not in a position to engage other counsel to represent its cAse. Before me, M/s I P Sachdeva & Co., Advocates from Indore appeared. This shows that the Assessee did change the counsel. I have Perused the reAsons adduced by the Assessee to demonstrate the reAsonable cause for not attending the cAse on the appointed date. In my opinion, there existed a reAsonable cause for not attending the matter on the appointed date. As such, the learned Accountant Member wAs correct in recalling the cAse. I am inclined to agree with his conclusion on this count. 3. The matter will now go before the regular Bench for deciding the Miscellaneous Applications in accordance with the opinion of the majority. Chhibber, Accountant Member As there is a difference of opinion between the Accountant Member and the Judicial Member, the matter is being referred to the President of the Income-tax Appellate Tribunal with a request that the following question may be referred to a Third Member of to pAss such orders As the President may desire: "Whether on the facts and in the circumstances of the cAse, the Assessee wAs prevented by reAsonable cause from attending on 5.2.2001 and accordingly, the order pAssed by the Tribunal ex parte deserves to be recalled?" ORDER Chibber, Accountant Member The above three appeals were decided ex parte As the Assessee failed to appear on the lAst date of hearing. By this Application, the Assessee hAs pointed out that on the date of hearing, i.e. on 5.2.2001, the Assessee company wAs hard pressed to seek adjournment for the reAson that the matter wAs of old nature and needed sufficient time for preparation and further several disputes which had been continuing since 1996-97 within the family members with a view to avoid further disputes and litigat on in the family matters, the Assessee wAs in the process of shifting to Indore (Madhya Pradesh). It hAs further been submitted that the Assessee hAs now engaged M/s. I.P. Sachdeva & Co. Advocates (Tax Law Consultants), In (sic) to look after the tax matters. 2. In the written submissions, It hAs been submitted that the Assessee wAs prevented by reAsonable cause from attending on 5.2.2001 and accordingly, in the interest of substantial justice, the appeals be recalled and the Assessee will co-operate in the matter of getting the appeals disposed of. 3. After going through the written submissions which is accompanied with an affidavit of the Director on the Company and after hearing the (sic) we held that it is a fit cAse where the appeals are recalled. Accordingly, we recall our orders and restore the appeals.
(3.) IN the result, the M.As are allowed. U.B.S. Bedi (Judicial Member);