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<h1>Tribunal allows assessee's recall request for ITAT order citing reasonable cause</h1> <h3>Mr. Rajesh Rajmani Singh, Versus ITO 22 (2) -4, Mumbai.</h3> The Tribunal allowed the assessee's application under section 254(2) of the Act to recall the ITAT order for assessment year 2007-08 due to ... - Issues involved: Application u/s.254(2) of the Act to recall ITAT order due to non-appearance of assessee.Summary:- The assessee filed a miscellaneous application u/s.254(2) of the Act to recall the ITAT order dated 12th March, 2012 in I.T.A. No.3861/M/2011 for assessment year 2007-08, citing non-appearance before the Tribunal on the hearing date.- Despite the absence of the assessee during the hearing, the Tribunal proceeded to decide the miscellaneous application ex parte after hearing the ld D.R.- The assessee contended in the petition that the notice of hearing was not received, and the appeal was filed through counsel who failed to appear or inform the assessee about the hearing date.- The Tribunal, after considering the application and submissions of the ld D.R., acknowledged that the non-appearance was due to a reasonable cause. Consequently, the Tribunal recalled the order dated 12.3.2012 in the interest of justice and directed the Registry to fix the appeal for hearing on merits before the 'D' Bench.- The miscellaneous application filed by the assessee was allowed, and the decision was pronounced in the open court on 11th January, 2013.