2020 (8) TMI 363

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....i. K. Chengal Rayudu, C. A. For the Revenue : Shri. H. Anand, Addl. CIT(DR) ORDER PER A.K. GARODIA, ACCOUNTANT MEMBER This M. P. is filed by the assessee and in the same, it was stated that the tribunal has dismissed the appeal of the assessee based on hearing and not on the basis of documentary evidences and therefore, this tribunal order should be recalled. This M. P. is dated 12.06.....

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....he learned AR of the assessee which are raised in the M. P. as noted above. Learned AR of the assessee also filed a paper book in course of hearing of the M. P. in which there are 88 pages including Audited Financial Statements for F. Y. 2014 - 15 and 2015 - 16, Copy of Sale Deed, BBMP Khata Certificate & Extract both dated 16.01.2016, Electricity Supply Record and Property Tax paid Challan wit....

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....as a part of record of the tribunal. The tribunal order can be recalled under Rule 24 & 25 of The Tribunal Rules 1963 if the appellant or respondent could not appear at the time of hearing of the appeal and the appellant/respondent is able to satisfy the tribunal that there was reasonable cause for such non appearance. In the present case, the AR of the assessee appellant has appeared before the t....

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....2020 it is stated that the documentary evidences were available in the paper book but the said paper book was not filed before the tribunal. Hence, this is admitted position that the paper book was not filed before the hearing or at the time of hearing of the appeal and the tribunal has decided the appeal based on hearing as stated by the assessee in the M. P. signed on 12.06.2020 and filed on 15.....