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2023 (9) TMI 428 - AT - Income TaxAssessee seeking recall of the order passed by this Tribunal - matter was posted for hearing on 15.02.2023, but it is submitted that on 13.01.2023, the ld. AR had wrongly noted the next date of hearing as 15.03.2023 - the assessee could not cause the appearance before this Tribunal and as submitted that the appellant could not appear for the reasons beyond his control HELD THAT - As Sr. DR has no objection for recalling the matter. In the circumstances, we are satisfied that the petitioner is prevented by sufficient and reasonable cause from causing the appearance before the Tribunal. Therefore, the order passed by this Tribunal 2023 (3) TMI 45 - ITAT PUNE is recalled. Miscellaneous Application filed by the assessee stands allowed.
Issues involved:
The judgment involves a Miscellaneous Application filed by the assessee seeking recall of the order passed by the Tribunal in ITA No.750/PUN/2022 for the assessment year 2013-14. Recall of Tribunal Order: The assessee filed a Miscellaneous Application seeking recall of the Tribunal's order due to a mistake made by the appellant's counsel in noting the date of the next hearing. The Tribunal, after considering the circumstances, allowed the recall of the order dated 27.02.2023 and directed the appeal to be posted for hearing on 05.09.2023 without the need for a separate notice. Reasonable Cause for Non-Appearance: The Tribunal found that the appellant was prevented by sufficient and reasonable cause from appearing before the Tribunal on the scheduled date due to the mistaken date noted by the counsel. The Senior DR did not object to recalling the matter, leading to the Tribunal's decision to allow the Miscellaneous Application. Decision and Order: The Tribunal allowed the Miscellaneous Application filed by the assessee, citing the reasonable cause for non-appearance, and directed the Registry to post the appeal for hearing on 05.09.2023. The order was pronounced on 04th September 2023. Judges' Details: The judgment was delivered by Shri Inturi Rama Rao, Accountant Member, and Shri S. S. Viswanethra Ravi, Judicial Member. Shri B. C. Malakar represented the Assessee, while Shri M. G. Jasnani represented the Revenue.
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