9911796707
TMI Blog2022 (7) TMI 1342X X X X Extracts X X X X X X X X Extracts X X X X ..... the fact that notice of hearing did not reach the assessee, because the assessee had shifted its premises; that due to COVID pandemic the assessee could not reach the Registry of the ITAT to intimate about the change of the address - HELD THAT:- We find that the reasons narrated by the assessee in his MA are reasonably justifiable for non-prosecution of his appeal before the Tribunal, which deser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded as under: 1. The present application is filed by the applicant above named for setting aside the order dated 03.04.2019 (Annexure 'A') passed by this Hon'ble Tribunal dismissing the appeal of the applicant for non-prosecution, in the absence of appearance on behalf of the applicant on the date fixed for hearing. 2. The applicant submits that the notice intimating the dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d thus a letter dated 13.01.2022 was filed with the Registry to obtain the copy of the impugned order dated 03.04.2019 and the same was received on personal follow up on 21.04.2022. 4. The applicant is required to file the present Miscellaneous Application within 6 months from the end of the month in which the order was passed. Since the impugned order is passed on 03.04.2019, the Miscellane ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not be attended for the reasons stated above. The applicant has no desire to give up the appeal and ex-parte decision of the appeal would cause grave and irreparable injury to the applicant. 3. It is respectfully submitted that in the facts and circumstances of the case, the ex-parte order deciding the appeal may kindly be recalled and the appeal may kindly be re-fixed for hearing to giv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osecution of his appeal before the Tribunal, which deserves lenient view. Therefore, in the interest of justice, we recall the impugned order of the Tribunal dated 3.4.2019 and direct the Registry to fix appeal for hearing on 4.8.2022. Parties be intimated accordingly. 5. In result, the Misc. Application of the assessee is allowed. Order pronounced in the Court on 20th July, 2022 at Ahmedaba ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
