2013 (4) TMI 358

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..... riginal No. In these facts and circumstances of this case, we find that the appellant has been able to make out a case for being not present before the Tribunal. Accordingly, in the interest of justice, we recall our final Order and restore the appeal with original number with direction to the registry. The Registry is also directed to note the new address of the appellant/assessee which is mentio .....

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..... the matter could not be attended properly by him during the pendency of the appeal before the Tribunal. He filed an affidavit in support of such claim and also attached various medical reports. It is also submitted that the dismissal of appeal for non-prosecution has been also for the reason that the apellant s factory is closed. The communication of the orders was also not been done and hence the .....

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..... two heart attacks. It is also seen from the records produced that the appellant has been undergoing various medical treatment from June, 2001. We find that that the affidavit talks about development of memory lapse due to heart attack and cancer treatment. We also find that the contention of the assessee i.e. his health do not permit to do or think about anything except caring for health at this .....

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