2022 (9) TMI 1439

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....mental Representative. ORDER PER ANADEE NATH MISSHRA, AM: (A) This Miscellaneous Application ('MA', for short) is filed by the assessee in respect of order dated 19/04/2017 passed by Income Tax Appellate Tribunal ('ITAT', for short) in assessee's appeal vide ITA No.6205/Del/2012. In the present MA, the applicant assessee has requested for recall of aforesaid order dated 19/04/2019 of ITAT; and....

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...., the appellant humbly submits that assessee never received the notice of fixing the case on 19/04/2017 and as such the appellant was handicapped in appearing before the Hon'ble Bench on the said date. 4. The appellant is filing the affidavit to the effect that he had never received the notice of hearing in respect of this appeal for 19/04/2017. In the absence of notice of hearing, the appellan....

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....9/04/2017 of ITAT is to be recalled; and whether the assessee's appeal is to be restored for hearing on merits. (B.2.1) On perusal of the MA and the accompanying affidavits, which have been discussed in foregoing paragraphs (B), (B.1) and (B.1.1) of this order, we are satisfied within the meaning of Rule 24 of Income Tax (Appellate Tribunal) Rules, 1963, that this is a fit case for setting aside ....