Income Tax Appeal rejected by ITAT due to non appearance, then what? Remedies and Options

After filing Appeal with ITAT the assessee was waiting to receive notice of hearing, but no notice was received for few months. But no notice was received and after long period an order received from ITAT mentioning that the case was fixed for such and such dates and nobody appeared for the Appellant, therefore the appeal filed by the appellant is rejected.


This is a common situation where multiple companies are operating in single address and the receiving staff is not aware of the different company names. Sometimes the appellant may not be received the notice in time.


In such situation no need of panic. The assessee has the option to file a miscellaneous Application Form No. 36A (the form used for cross objections) by paying a small fee to recall the order of ITAT.
 
The following documents are to be enclosed with miscellaneous application:


Form No. 36A
Grounds


Copy of order passed by ITAT
Affidavit from the authorized person mentioning that no notice was received in connection with the said case


Challan for payment of Fee
ITAT will fix a date for hearing of the application for recalling the order. If the ground mentioned in the miscellaneous application found satisfied, the order will be recalled and fresh notice will be issued for hearing of the appeal.

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