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    <title>2003 (3) TMI 322 - ITAT PUNE</title>
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    <description>The Tribunal recalled the ex parte decision and restored the appeals after considering the reasons provided by the assessee for failing to appear at the last hearing, including family disputes and relocation issues. Despite a difference of opinion between the Accountant and Judicial Members, a Third Member agreed that there was a reasonable cause for the absence. Consequently, the order was recalled, and the case was set for a new hearing, granting the Miscellaneous Applications of the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=71671</link>
      <description>The Tribunal recalled the ex parte decision and restored the appeals after considering the reasons provided by the assessee for failing to appear at the last hearing, including family disputes and relocation issues. Despite a difference of opinion between the Accountant and Judicial Members, a Third Member agreed that there was a reasonable cause for the absence. Consequently, the order was recalled, and the case was set for a new hearing, granting the Miscellaneous Applications of the assessee.</description>
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