2015 (12) TMI 1691 - AT - Income Tax

Sufficient cause from appearing on the date of hearing - assessee contended that though the appeal was adjourned for 05.05.2015 but erroneously, he noted the date of hearing as 06.05.2015 - Held that - Considering the explanation of the assessee, we are satisfied that assessee was prevented by sufficient cause from appearing on the date of hearing. Further, the appeal of assessee has not been decided on merits, therefore, one more chance could be given to the assessee to argue the appeal on merits. The order dated 05.05.2015 is recalled and appeal of the assessee be fixed for final hearing on 18.02.2016 for which date, no separate notice will be issued to the assessee. Miscellaneous Application of the assessee is allowed.

Summary

The appeal of the assessee was dismissed in default on 05.05.2015. The assessee was given another chance to argue the appeal on merits, and the order was recalled. The appeal was fixed for final hearing on 18.02.2016 without a separate notice to the assessee. The Miscellaneous Application of the assessee was allowed.