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    <title>1992 (11) TMI 126 - ITAT CALCUTTA-B</title>
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    <description>The Tribunal allowed the Misc. Application for restoration, setting aside the ex parte order and restoring the appeal for a hearing in the following month. This decision was based on the finding of sufficient cause for the non-appearance of the assessee&#039;s counsel, in accordance with judicial precedents emphasizing the Tribunal&#039;s power to ensure fair opportunities for all parties involved in the appeal process.</description>
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      <description>The Tribunal allowed the Misc. Application for restoration, setting aside the ex parte order and restoring the appeal for a hearing in the following month. This decision was based on the finding of sufficient cause for the non-appearance of the assessee&#039;s counsel, in accordance with judicial precedents emphasizing the Tribunal&#039;s power to ensure fair opportunities for all parties involved in the appeal process.</description>
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