INCOME TAX ACT, 1961

Section 261

Appeal (Supreme Court) - Ex parte order - Assessee pleaded for re-call of the judgment -

The present Application was filed for re-call of judgment, passed by this Court in C.A. No. 2463 of 2019, on the ground that assessee-Company was not served with the notice of SLP at the registered office of Company, nor was a copy of SLP served on assessee-Company. Consequentially, since Judgment was passed ex-parte, assessee pleaded for re-call of Judgment and a de novo hearing. Held: Supreme Court issued a court notice to the assessee-company but no one appeared on behalf of company. Thereafter, a dasti notice of court proceedings was served upon Chartered Accountant but he failed to communicate the same to company. Supreme Court passed an ex-parte order as assessee remained unrepresented despite service of in-person upon its authorised representative. Company filed an appeal to recall judgment on the ground that Chartered Accountant was not 'principal officer' of Company and, therefore, notice could not be effected upon him. Since, the company chose to let the matter proceeded ex-parte, the grounds to re-call the judgment were devoid of any merit, whatsoever.

REFERRED :

FAVOUR : Against the assessee

A.Y. :

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