2020 (3) TMI 1335

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..... to shifting of office premises - HELD THAT: - As non-appearance of the assessee on the date of hearing was not due to negligence on its part nor any willful default but was solely due to the reason beyond the control of the assessee, considering the submissions of both the parties and verifying the records and the contents and affidavit filed along with Miscellaneous Application are considered. W .....

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..... mpus, Pokharan Road No.2 off Eastern Express High way, Thane (W) 400 607 from the address as mentioned in the Form 36. Learned Counsel for the assessee submitted that the notice received fixing the date of hearing on 19.03.2019 was misplaced due to shifting of office premises. Learned Counsel for the assessee submitted that non-appearance of the assessee on the date of hearing was not due to n .....

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