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TMI Blog2022 (7) TMI 1370X X X X Extracts X X X X X X X X Extracts X X X X ..... be heard ex parte by the ITAT. Before us, the ld.counsel for the assessee has pointed out that the reasons for not attending the hearing on the said date was because he failed to correctly note the date of hearing during the earlier hearing since had to rush to Vadodara for personal reasons. Noting the fact the assessee was represented by his Counsel on other occasions, though only for seeking adjournment, and it was only on one occasion that he remained un-represented, for which we find that reasonable cause has also been adduced, we are of the view that the appeal needs to be recalled for fresh hearing in accordance with Rule 24 of the Appellate Tribunal Rules. The appeal is accordingly recalled to be fixed for hearing 23th August, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ote this next date of hearing due to bonafide oversight and omission, and, in the circumstances, the above appeal was heard and dismissed. (3) It is humbly prayed that the applicant is very much interested in pursuing the matter and, in terms of Rule 24 of ITAT Rules and in the interest of justice, the applicant may kindly be given an opportunity of hearing,' and therefore it is humbly prayed' that the above order may kindly be recalled, and in the interest of justice the applicant be given an opportunity of hearing and the appeal be kindly decided on merits and oblige. 3. Referring to the above application, the ld.counsel for the assessee contended that the above appeal had been dismissed ex parte, though after dealing with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal has been disposed of as provided above and the appellant appears afterwards and satisfies the Tribunal that there was sufficient cause for his non-appearance, when the appeal was called on for hearing, the Tribunal shall make an order setting aside the ex parte order and restoring the appeal.] 6. As rightly pointed out by the ld.counsel for the assessee, an ex pare order passed by the ITAT is to be recalled and heard afresh in case an assessee is able to adduce sufficient and reasonable cause for non-attending and non-prosecution of its appeal. Before us, we have noted from the order of the ITAT the assessee was repeatedly seeking adjournment; on the date of hearing on 16.7.2018 none-come present on behalf of the assessee nor applica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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