2023 (5) TMI 1497

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....dari For the Revenue : Shri M. G. Jasnani ORDER PER INTURI RAMA RAO, AM: These are the Miscellaneous Applications filed by the assessee seeking the recall of the order passed by this Tribunal in ITA Nos. 447 to 452/PUN/2020 for A.Ys. 2007-08 to 2012-13 dated 22.11.2022 on the ground that the Tribunal rejected the adjournment petition moved by the appellant on that date when the appeals....

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....alid reason was given for non-appearance before the Tribunal. Thus, the assessee could not satisfy us as to how it was prevented by sufficient and reasonable cause from causing the appearance before the Tribunal, on the day the matter was posted for hearing. Similarly, in the Miscellaneous Petition also, a common power of attorney in the name of CA, Prasad S. Bhandari was filed for all the Miscell....