2014 (8) TMI 348

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....Bhatt ORDER (Per : Honourable Mr. Justice M. R. Shah) 1. Leave to amend the petition with a prayer to challenge the original order passed by the tribunal dated 15/04/2013 dismissing the appeal ex-parte. 2. In the facts and circumstances of the case and with the consent of the learned advocates appearing on behalf of the respective parties, the present petition is taken up for final hea....

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.... No.48/Rajkot/2013 for the Assessment Year 2009-10 by which the learned tribunal dismissed the said appeal in absence of the assessee and/or its advocate. Thereafter, the applicant preferred Miscellaneous Application to set aside ex-parte order and to hear the appeal on merits. However by impugned order, the tribunal has dismissed the said application. 5. Having heard the learned advocates appe....

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....ite any reasoned order while allowing the present petition and restoring the matter to the file of the learned tribunal to decide the appeal afresh in accordance with law and on its own merits. 7. Shri Ranchh, learned advocate appearing on behalf of the petitioner has assured this Court that the representative of the assessee and/or its advocate shall cooperate in early disposal of the appeal a....