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High Court Sets Aside ITAT's Ex-Parte Order After Assessee's Non-Appearance; Highlights No Benefit in Late Appearance.

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....Rejection of application u/s 254(2) by the ITAT to re-call the order - order was passed ex-parte - non appearance of assessee - No litigant would stand benefited by not appearing before a court or tribunal or belatedly appearing before a court or tribunal - Ex-parte order set aside - HC....