2022 (2) TMI 1293

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..... ex-parte order due to non-prosecution on behalf of the assessee and has also given liberty to seek recall of the said order by moving an appropriate prayer. Therefore, taking into consideration the facts and circumstances of the case and in the interest of substantial justice, the order so passed by the Coordinate Bench is hereby recalled and the Registry is directed to fix the matter on 24.05.20 .....

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..... e appointed date of hearing, none appeared on behalf of the assessee, nor any application was moved for adjournment and it seems that the assessee is not interested in pursuing the appeal and the appeal was accordingly, dismissed. It was submitted that though the assessee has been receiving other communications from the Department at his address at House No.6, Sector 10, Chandigarh, however, the n .....

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..... lf of the assessee and has also given liberty to seek recall of the said order by moving an appropriate prayer. Therefore, taking into consideration the facts and circumstances of the case and in the interest of substantial justice, the order so passed by the Coordinate Bench is hereby recalled and the Registry is directed to fix the matter on 24.05.2022 for fresh hearing on merits. Separate notic .....

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