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2013 (11) TMI 143

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..... ly not fixed for hearing - Held that:- There was reasonable cause for non-compliance by the assessees on the date of hearing - In the interest of justice recall the orders dated February 13, 2012 of the Tribunal and restore the appeals to their original numbers - The date of hearing was pronounced in the open court - No formal notice of hearing issued by the registry- Decided in favour of assessee .....

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..... ore thought that the date of hearing in the acknowledgment slip is only a tentative date which was also clear from the case of Ms. Anjali Pandit another member of thegroup in whose case also the date of hearing was mentioned as February 13, 2012 but the case was actually not fixed for hearing. The assessee was therefore of the bona fide belief that the assessee would receive a fresh date of hearin .....

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..... Tribunal and restore the appeals to their original numbers which will be heard on January 10, 2013. The date of hearing was pronounced in the open court, and therefore, no formal notice of hearing is required to be issued by the registry. In the result, all miscellaneous applications filed by the assessees are allowed. The order pronounced in the open court on November 9, 2012. - - TaxT .....

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