2019 (5) TMI 943

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.... For the Revenue : Smt. Neena Jeph (JCIT) ORDER PER: VIJAY PAL RAO, J.M. By way of this miscellaneous application the assessee is seeking recalling the order of Tribunal dated 06.06.2018 for the assessment year 2009-10 whereby the appeal of the assessee was dismissed ex-parte but on merits. 2. The ld. AR of the assessee has submitted that on the date of hearing on 04.06.2018 the assess....

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.... the Tribunal has also not considered crucial facts on the issue. The ld. AR thus submitted that the impugned order may be recalled and the assessee may be given an opportunity to the present its case and to satisfy the Tribunal that the vehicle and machinery in question were given on hire and the assessee has also received income from hire charges. 3. On the other hand, the ld. DR has vehement....

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....this was the only issue in the reassessment proceeding and the assessee was expected to produce relevant documentary evidence to show that the assessee has given these vehicles on hire and earned the income from hire charges during the year under consideration. The Tribunal while passing the impugned order dated 06.06.2018 has noted that despite repeated notices nobody appeared on behalf of the as....