2020 (2) TMI 1612

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....nt Member For the Appellant : Shri A.C. Shah, A.R. For the Respondent : Shri Deelip Kumar, Sr. D.R. ORDER PER RAJPAL YADAV, VICE PRESIDENT : The present Miscellaneous Application is directed at the instance of the assessee pointing out apparent error in the order of the Tribunal dated 01.03.2018. It is pleaded in the application that the appeal of the assessee bearing ITA No.2022/Ah....

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.... above facts, notice upon the assessee on the change of address could not be served and, therefore, the assessee could not appear before the Tribunal when the appeal was called for hearing. 5. In view of the above facts, we are satisfied that the assessee was prevented by sufficient cause for not appearing before the Tribunal. Therefore, we recall the order of Tribunal dated 01.03.2018 and rest....