2015 (11) TMI 13

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....Shri M.K. Singh, Sr. D.R. ORDER PER SHRI ANIL CHATURVEDI,A.M. 1. Through this M.A. Assessee want us to recall the order passed in ITA No. 77/AHD/2011 order dated 07.11.2014 interalia for the reason that on the date of hearing none appeared from the side of the Assessee and the Tribunal therefore decided the case on merits and dismissed the appeal of the Assessee. For non appearance on the....

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....he Tribunal has no power to review its order. 2. We have heard the rival submissions and perused the material on record. We find that on the date of hearing i.e. on 09.06.2014 none appeared on behalf of Assessee and therefore the appeal of Assessee was decided on merits. It is Assessee's submission that the notice of hearing was not received and therefore none could appear on the date of he....

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....ned order, we find that the order was passed on merits. Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963 also provides that when on the date of hearing, the appellant does not appear either in person nor through an authorized representative, the Tribunal may dispose of the appeal on merits after hearing the respondent. Further, when no sufficient cause for non appearance at the time of h....