2016 (11) TMI 1661 - AT - Income Tax

Assessee's Appeal Restored After Default: No Separate Notice Required

The appeal of the assessee was dismissed for default but restored due to valid reasons. The appeal will be heard without issuing a separate notice. - TMI Non appearance on the date of hearing - assessee submitted that Shri Deepanshu Jain, who was to appear in this case on the date of hearing could not appear due to sudden demise of his grandfather on 27.06.2016 itself - HELD THAT:- Considering explanation of the assessee, we are satisfied that assessee’s counsel was prevented by sufficient cause from appearing on the date of hearing. Further, appeal of the assessee has not been decided on merits. Therefore, one more chance could be given to the assessee to argue the appeal on merits. In this view of the matter, we recall our earlier order dated 27.06.2016 and restore the appeal of the assessee. The Miscellaneous Application is allowed. The appeal of the assessee was dismissed for default, but it was restored as the counsel had a valid reason for not appearing in court due to the sudden demise of his grandfather. The appeal will be heard on 28.12.2016 without issuing a separate notice to the assessee.