2022 (10) TMI 1166

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...., HON'BLE ACCOUNTANT MEMBER For the Appellant : Sri GVN Hari, Advocate For the Respondent : Sri ON Hari Prasada Rao, Sr. AR ORDER PER S. BALAKRISHNAN, Accountant Member : This Miscellaneous Application is filed by the assessee seeking recall of the order passed by the Tribunal in ITA No. 215/Viz/2020 for the AY 2016-17. 2. At the outset, the Ld. Authorized Representative [Ld. AR]....

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....ent and therefore, was unaware of this next date of hearing of the case ie., adjournment to 17/03/2022 and therefore, there was no appearance on behalf o the assessee. However, the Hon'ble Bench has, on the said of hearing ie 17/03/2022, treated the case as heard and dismissed for non-appearance on the part of the assessee stating that none appeared for the assessee inspite of several opportunitie....

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....Ld. DR relied on the order of the Tribunal. 5. We have heard both the parties and perused the material available on record and the order of the Tribunal dated 19/04/2022 (supra). At the time of hearing of the appeal none appeared on behalf of the assessee and therefore, considering the facts and circumstances of the case as well as the material available on record, the Tribunal passed ex-parte ....