2019 (11) TMI 1590 - AT - Income Tax

Exparte order - non-appearance for adjournment by assessee - reasonable cause or not? - assessee in its application stated that the assessee has not received any notice from the registry of ITAT intimating the date of hearing on 14.08.2018 - HELD THAT - On hearing both the parties, we find that there was sufficient cause for non-appearance of the assessee when the matter was called on14.08.2018 for hearing.

Summary

The assessee sought recall of an ex-parte order due to non-receipt of hearing notice. The Tribunal found sufficient cause for non-appearance and recalled the order in the interest of justice. The Miscellaneous Application filed by the assessee was allowed.