2022 (7) TMI 1370

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....Ld.Sr.DR ORDER PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER By way of this Misc. Application, the assessee seeks recall of the ex parte order passed by the ITAT in ITA No.117/RJT/2015 for Asst.Year 2009-10 dated 6.9.2018. 2. The contents of the application filed before us read as under: "(1) That the appeal filed by the assessee above-named for the assessment year 2009-10 bearing ITA.No. 117/Rjt/2....

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....sion, and, in the circumstances, the above appeal was heard and dismissed. (3) It is humbly prayed that the applicant is very much interested in pursuing the matter and, in terms of Rule 24 of ITAT Rules and in the interest of justice, the applicant may kindly be given an opportunity of hearing,' and therefore it is humbly prayed' that the above order may kindly be recalled, and in the i....

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....y the ld.counsel for the assesee Shri Mehul Patel who had suddenly to travel to Vadodara due to personal difficulty. That therefore he missed out on attending the hearing on the stated date. The ld.counsel for the assessee pleaded that the appeal be recalled for hearing as afresh as per Rule 24 of the Appellate Tribunal Rules. 4. The ld.DR objected to the above contentions of the assessee. 5. We....

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....l make an order setting aside the ex parte order and restoring the appeal.] 6. As rightly pointed out by the ld.counsel for the assessee, an ex pare order passed by the ITAT is to be recalled and heard afresh in case an assessee is able to adduce sufficient and reasonable cause for non-attending and non-prosecution of its appeal. Before us, we have noted from the order of the ITAT the assessee wa....