2023 (8) TMI 839

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.... A. L. SAINI, AM: By way of this Miscellaneous Application (MA), the assessee is seeking to recall the order of this Tribunal whereby the appeal of the assessee was dismissed by the Tribunal in limine for want of nonprosecution vide its order dated 20.09.2022. 2. The Learned Counsel for the assessee contended that Tribunal has passed the ex parte order without hearing the assessee. The Ld. Coun....

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.... assessee to plead his case before the Tribunal. 3. On the other hand, Learned Departmental Representative (Ld. DR) for the Revenue opposed the plea taken by Ld. Counsel for the assessee. 4. We have heard both the parties and perused the material available on record. We note that because of communication gap between assessee and his advocate, as the assessee was in the process to appoint new adv....