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2023 (7) TMI 682 - AT - Income TaxMiscellaneous Applications seeking recall of the common ex-parte order - appeals relate to estimation of the income of the assessee - Whether there was sufficient cause for the assessee in not appearing before the Tribunal on the date of hearing? - HELD THAT - 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. AR submitted that the issue contested in these appeals relate to estimation of the income of the assessee and accordingly prayed that the appeals may also be taken up for hearing. DR also agreed to the same. Accordingly, the appeals were taken up for hearing and we deal with them by separate order. MA of assessee allowed.
Issues involved:
The judgment deals with the recall of a common ex-parte order dated 31.10.2022 passed in the hands of the assessee for A.Y. 2012-13 to 2017-18, and subsequent consideration of the appeals related to the estimation of the income of the assessee. Recall of Ex-Parte Order: The assessee filed Miscellaneous Applications seeking recall of the ex-parte order due to the non-appearance of the counsel on the date of hearing. The counsel's inadvertent error in not noting the date of hearing in his appointment diary was explained, supported by an affidavit. The learned AR argued that there was sufficient cause for the assessee's non-appearance, which was accepted by the Tribunal. The order was recalled under Rule 24 of the Appellate Tribunal Rules, 1963. Consideration of Appeals: The issue contested in the appeals pertained to the estimation of the income of the assessee. The Learned AR requested that the appeals be taken up for hearing, which was also agreed upon by the Learned DR. Consequently, the appeals were considered separately in a subsequent order. Outcome: All the miscellaneous applications of the assessee were allowed, and the decision was pronounced in the open court on 14.7.2023.
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