2023 (7) TMI 682

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....me Tax<br>M.A. No. 312/Mum/2023 in I.T.A. No. 408/Mum/2021 And M.A. No. 313/Mum/2023 in I.T.A. No. 409/Mum/2021 Shri B.R. Baskaran (AM) And Shri ABY T. Varkey (JM) For the Assessee : Shri Poojan Mehta For the Department : Shri Ashok Kumar Ambastha ORDER PER B.R.BASKARAN (AM) :- The assessee has filed these Miscellaneous Applications seeking recall of the common ex-parte order dat....

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....d learned DR and perused the record. Having regard to the submissions made by learned AR, we are of the view that there was sufficient cause for the assessee in not appearing before the Tribunal on the date of hearing. Accordingly, in exercise of powers given under Rule 24 of the Appellate Tribunal Rules, 1963, we recall the impugned orders. 4. The Learned AR submitted that the issue contested ....