In Brief
The Supreme Court dismissed an application to recall a judgment passed ex parte in an income tax dispute. The company contended it was not properly served with notice, but the Court found that the company's authorized representative—a Chartered Accountant holding a Power of Attorney—had been duly served notice on 13 December 2018 and had ample opportunity to inform the company. The representative's excuses of mistaking the notice for routine tax documents and being unable to communicate due to an impending eye surgery lacked credibility, especially since he continued appearing for the company before tax authorities in the intervening weeks. The company was provided multiple opportunities to enter appearance but chose not to do so, and thus the application was dismissed.
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