https://www.taxtmi.com/caselaws?id=311795 The Appellate Tribunal initially dismissed the assessee's appeal due to the absence of grounds in the memorandum and failure to appear. The Director filed Miscellaneous Applications (MAs) citing non-receipt of notices and a change of address. After reviewing the MAs, the Tribunal accepted the grounds of appeal and updated address, recalling the previous order. The Tribunal directed the assessee to appear on a specified date, with the registry instructed to issue notices to the new address. The orders for both years were recalled, and the MAs were allowed, with the decision pronounced in open court. en-us Mon, 21 Aug 2023 00:00:00 +0530 Sat, 13 Jan 2024 08:35:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311795 The Appellate Tribunal initially dismissed the assessee's appeal due to the absence of grounds in the memorandum and failure to appear. The Director filed Miscellaneous Applications (MAs) citing non-receipt of notices and a change of address. After reviewing the MAs, the Tribunal accepted the grounds of appeal and updated address, recalling the previous order. The Tribunal directed the assessee to appear on a specified date, with the registry instructed to issue notices to the new address. The orders for both years were recalled, and the MAs were allowed, with the decision pronounced in open court. Case-Laws Income Tax Mon, 21 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311795