2018 (9) TMI 1561

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..... t. P.C. : 1 This appeal of the assessee arises out of the order passed by the Income Tax Appellate Tribunal, Bench at Mumbai dated 29th April, 2015. 2. The appeal preferred by the Revenue and the cross objection of the appellant-assessee before us were heard together. In paragraph 5 of the order under appeal, it is held as follows :   "5. The matter was being adjourned from day-today at t .....

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..... , in any event, recall of the order for the simple reason that the impugned order is passed in its absence.   4. Once the order was passed in its absence, then, the expectation of the assessee was that by imposing reasonable conditions, it can be furnished and afforded a fresh opportunity to argue the matter on merits. That rectification application is still pending. It remains undecided. 5 .....

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..... the representative for the assessee withdrew his power of attorney, a notice was issued to the parties to appear, but without ascertaining whether that notice was duly served on the assessee, there is a proof of such service and the assessee has avoided intentionally and deliberately to attend the case or hearing, the Tribunal should not have proceeded further. Such an approach results in miscarri .....

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