Advocate Suffers from Depression/Memory Loss, Fails to Defend Appeal resulting Ex-parte Order: ITAT Remands for Fresh Adjudication

The Income Tax Appellate Tribunal (ITAT) has remanded a case for fresh adjudication after an advocate suffered from depression and memory loss, leading to their failure to defend an appeal and resulting in an ex-parte order. This compassionate decision highlights the judiciary's understanding of unforeseen personal circumstances impacting legal proceedings. The ITAT recognized that the non-appearance was not intentional negligence but due to genuine medical reasons. By allowing a fresh hearing, the Tribunal ensures that the appellant is given a fair opportunity to present their case, preventing an adverse decision based solely on a medical incapacity.