Assessee granted new hearing date by ITAT after successful Miscellaneous Application

The Appellate Tribunal ITAT PUNE allowed the Miscellaneous Application filed by the assessee to recall the exparte order due to non-appearance. The Tribunal found a reasonable cause for the non-appearance and scheduled a new hearing date without sending a separate notice, as agreed by both parties. The order was pronounced during the hearing on November 23, 2012, granting the assessee the opportunity to present their case on January 1, 2013.

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Issues involved: Request for recall of exparte order due to non-appearance by the assessee.

The Appellate Tribunal ITAT PUNE, in the case, dealt with a Miscellaneous Application filed by the assessee requesting the Tribunal to recall the exparte order passed dismissing the appeal for non-appearance. The assessee contended that the address provided was correct, and no notice of hearing was received, leading to non-appearance. The counsel argued that in the interest of justice, the exparte order should be recalled to allow the assessee to present their case. After considering the submissions, the Tribunal found a reasonable cause for the non-appearance and decided to recall the order, scheduling the appeal for a new hearing date of 01-01-2013, as announced in the open court. It was further decided that no separate notice of hearing would be sent, a decision agreed upon by both parties. The Miscellaneous Application filed by the assessee was allowed, and the order was pronounced during the hearing on November 23, 2012.

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