2019 (7) TMI 1556

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..... - HELD THAT:- As examined the affidavit filed on behalf of assessee explaining the reasons for non-attendance of proceedings before the Tribunal on the scheduled date of hearing i.e. 06-11-2018. After examining the same, we are satisfied that non-appearance of Authorized Representative on 06-11-2018 was not deliberate or willful. In the interest of justice, the ex-parte order dated 06-11-2018 is .....

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..... ative of the assessee/appellant on the date of hearing of appeal i.e. 06-11-2018. The ld. AR submitted that non-appearance of the Authorized Representative of assessee on the schedule date of hearing was on account of miscommunication between the assessee and its Chartered Accountant Shri Manish Somani. 3. On the other hand Mrs. Shabana Parveen representing the Department vehemently opposed th .....

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