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Ex-parte order against client can’t be recalled if in-person notice was served to its CA: SC

October 26, 2019[2019] 110 491 (SC)

INCOME TAX : The Supreme Court issued a court notice to the assessee-company but no one appeared on behalf of the company. Thereafter, a dasti notice (a notice served in person) of court proceedings was served upon the Chartered Accountant (an authorized representative of the company)but he failed to communicate the same to the company. Therefore, the Supreme Court passed an ex-parte order asassessee remained unrepresented despite service of in-person upon its authorised representative

• The company filed an appeal to recall the judgment on the ground that the Chartered Accountant was not the 'principal officer' of the Company and, therefore, notice could not be effected upon him. The Supreme Court keeping in view the facts and circumstances of the case held thatthe Company was duly served with dasti notice through its authorized representative, and were provided sufficient opportunities to appear before the Court, and contest the matter. Since, the company chose to let the matter proceeded ex-parte. The grounds to re-call the judgment were devoid of any merit whatsoever.
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