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    <description>The Appellate Tribunal ITAT Kolkata recalled its order dismissing the assessee&#039;s appeals for non-appearance due to the assessee not receiving the hearing notice. The Tribunal acknowledged the communication lapse and scheduled fresh hearings without further notice to the assessee, ensuring a fair opportunity for the assessee to present their case. This decision underscores the importance of proper communication in legal proceedings, upholding the principle of natural justice and demonstrating the Tribunal&#039;s commitment to fairness and procedural rectification.</description>
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      <description>The Appellate Tribunal ITAT Kolkata recalled its order dismissing the assessee&#039;s appeals for non-appearance due to the assessee not receiving the hearing notice. The Tribunal acknowledged the communication lapse and scheduled fresh hearings without further notice to the assessee, ensuring a fair opportunity for the assessee to present their case. This decision underscores the importance of proper communication in legal proceedings, upholding the principle of natural justice and demonstrating the Tribunal&#039;s commitment to fairness and procedural rectification.</description>
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