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TMI Blog2018 (9) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... record shows that the assessee, an accused, involved in a very serious criminal case was in jail for a long time . The assessee was granted bail by the Hon'ble Punjab & Haryana High Court vide order dated 11.4.2016, a copy of which has been placed on the file. Keeping in view the problem and difficulties faced by the assessee, his mental position and other related problems at that time, it ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sc. Applications preferred by the assessee for recalling of the ex-parte order dated 19.4.2016 passed by the Tribunal in ITA Nos. 498 499/Chd/2015. Since the facts and issues involved are similar, these have been heard together and are being disposed of by this common order. For the sake of narration of facts, M.A. No. 127/Chd/2018 is taken as a lead Application. 2. It has been pleaded in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said date was not intentional. It has, therefore, been prayed that ex-parte order dated 19.4.2016 of this Tribunal passed in ITA Nos. 498 499/Chd/2015 be set aside. 3. The Ld. DR, on the other hand, has opposed the application. 4. We have heard the rival contentions. A perusal of the record shows that the assesse, an accused, involved in a very serious criminal case was in jail for a lo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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