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    <title>2021 (4) TMI 1298 - ITAT KOLKATA</title>
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    <description>The Tribunal granted the Misc. Application filed by the assessee, allowing the revival of the appeal against the ex parte order due to the valid reason of the authorized representative&#039;s medical emergency. The Tribunal recalled the previous order and directed the case to be scheduled afresh, emphasizing the necessity of diligent appearance in future proceedings. The decision underscores the significance of presenting valid reasons for non-appearance and the Tribunal&#039;s authority to reconsider orders in light of reasonable circumstances.</description>
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      <description>The Tribunal granted the Misc. Application filed by the assessee, allowing the revival of the appeal against the ex parte order due to the valid reason of the authorized representative&#039;s medical emergency. The Tribunal recalled the previous order and directed the case to be scheduled afresh, emphasizing the necessity of diligent appearance in future proceedings. The decision underscores the significance of presenting valid reasons for non-appearance and the Tribunal&#039;s authority to reconsider orders in light of reasonable circumstances.</description>
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