2022 (8) TMI 1338

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....s. Neha Paranjpe. For theRevenue : Shri Soumendu Kumar Dash, Sr. AR. ORDER PER SANDEEP SINGH KARHAIL, J.M. The present Miscellaneous Application has been filed by the assessee seeking recall of the ex-parte order dated 25/09/2018, passed under section 254(1) of the Income Tax Act, 1961 ("the Act") by the Co-ordinate Bench of the Tribunal in assessee's appeal being ITA no.495/ Mum./2018, for t....

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....passed by the Co-ordinate Bench of the Tribunal. 3. The learned D.R. opposing the prayer for recall of the order submitted that in the present Miscellaneous Application also, no one appeared on behalf of the assessee in previous hearings. 4. We have considered the rival submissions and perused the material available on record. From the perusal of the appeal record, we noticed that only one notic....

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.... this reason, the notice sent through registered post was returned unserved. From the perusal of the record, we find that the present Miscellaneous Application is getting listed since February 2019. We further find that on several initial hearings, the present Miscellaneous Application was adjourned at the request of the assessee. We also find that since 12/02/2021, till last date of hearing, no o....

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....arance on behalf of the assessee when the appeal was called for hearing. Therefore, we deem it fit and appropriate to recall the aforesaid ex-parte order dated 25/08/2018, passed in assessee's appeal being ITA no.495/Mum./2018, for fresh hearing of the appeal on merits. In view of the undertaking given by the learned A.R. that he will be appearing in the appeal hearing and in this regard has also ....