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2014 (5) TMI 770

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..... 14.01.2013 – there was sufficient reason for the non-appearance by or on the assessee’s behalf on the date of hearing, and not a lack of earnestness in pursuing its appeal, as inferred by the tribunal while dismissing the assessee’s appeal – thus, it would be justifiable to recall the order for being heard afresh by the tribunal – Decided in favour of Assessee. - MA No. 52/Mum/2014 (Arising out .....

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..... ranted by the Bench on 14.01.2013, accepting the request of the ld. CIT-DR vide his letter dated 11.01.2013, the assessee had no communication thereof in-as-much as the said date was not put on the notice board of the tribunal by its Registry. There was also no updation of the fresh date on the tribunal s portal, which was being constantly tracked. The non-appearance on the earlier date, i.e., 14. .....

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..... y the tribunal. The date of hearing was, in consultation with the parties, reserved for 12.08.2014. No separate communication in its respect would therefore follow. The Registry is also directed to display the fresh dates on the notice board, which operates as a public notice, as also upload the same regularly on its portal, so as to avoid inconvenience to the parties, besides causing infructuous .....

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