2021 (7) TMI 1281

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....unal [ITAT] in Miscellaneous Application No. 183/2019. Petitioner also seeks a direction to the ITAT to hear the said Miscellaneous Application afresh. 3. Learned counsel for the Petitioner states that the impugned order was passed by Respondent No. 2, without mentioning the matter in the cause list because of which the Petitioner was unable to present his case and it has caused grave prejudice to the Petitioner. 4. He states that the Miscellaneous Application was heard on 14th February, 2020 and it was listed for further hearing on 28th February 2020. He further points out that on 28th February, 2020, the Petitioner did not find his matter in the cause list and was informed by the Registry that his matter had already been heard on 21st F....

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....9. The case was listed on 20.9.19 for 18.10.19 and adjourned for 1.11.19, on which day the matter was adjourned for 13.12.19 at the request of the counsel. The case was again listed for hearing on 07.02.2020 on which date Shri Raj Kumar Gupta, Advocate appeared on behalf of the assessee before the Bench. On the said date, the counsel sought time from the bench for filing an affidavit of Shri P. Roychaudhuri, Advocate. The case was adjourned by the bench to 21.02.2020, copy of order sheet is enclosed for kind perusal. 2. It is intimated that due to clerical error, the matter was not reflected in the cause list of 21.02.2020, but since the case was noted by the counsel before the Bench, the matter was taken up by the bench on 21.02.2020 and....