2019 (4) TMI 1619

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....nt : Shri Chaitanya Anjaria, D.R ORDER PER RAVISH SOOD, JM: The present miscellaneous application filed by the assessee on 09.02.2018 arises from the order passed by the Tribunal in the case of Smt. Pushpa Naresh Kumar Dhanania Vs. ITO, Ward 17(2)(5), Mumbai in ITA No. 2569/Mum/2017, dated 21.06.2017. As the aforesaid order as deposed by the assessee was received on 17.08.2007, therefore, the p....

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....mitted that the notice of hearing of the appeal was returned as unserved by the postal authorities for the reason that insufficient address was therein provided. In order to fortify his aforesaid claim the ld. A.R took us through the endorsements of the postal authorities on the copy of the envelope by which the assessee was sought to be intimated about the date of hearing of the appeal. It was su....

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....ble to substantiate his aforesaid contention by placing on record documentary evidence as had been gathered by him on an application filed with the Registrar, ITAT, Mumbai. We have given a thoughtful consideration and are of the considered view that now when the assessee inadvertently was not put to notice as regards the date of hearing of the appeal, therefore, for the said reason he had failed t....