2021 (8) TMI 93

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..... M. Bernwal, Sr. DR ORDER SUCHITRA KAMBLE, J. This Miscellaneous Application u/s 254(2) of the Income-tax Act, 1961 read with rules 24 & 34A of the Income Tax Appellate Tribunal Rules, 1963 was filed for restoration of the main appeal i.e. ITA No. 4383/Del/2019 (Assessment Year 2015-16) which was dismissed vide order dated 13.03.2020 by the Tribunal.  2. The Ld. AR submitted that the fi....

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....e Ld. DR vehemently opposed the restoration of the appeal. 4. We have perused the application along with affidavit filed by the Director of the assessee. From the records it can be seen that the non-appearance of the counsel was due to inadvertent mistake of the associate of counsel, hence the assessee has genuine reason for non appearance on 04.03.2020. Therefore, we are recalling the order date....