2023 (1) TMI 843

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..... There is no rebuttal from the Revenue side to this effect. Faced with the situation, we are satisfied that the assessee trust could not appear before the tribunal since it was not aware of the date of hearing of the main appeal hereinabove. We, therefore, recall our ex-parte order 04.05.2022 and direct the registry to post the appeal for fresh hearing on 18.01.2023. Announced in the open court .....

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..... is no rebuttal from the Revenue side to this effect. 3. Faced with the situation, we are satisfied that the assessee trust could not appear before the tribunal since it was not aware of the date of hearing of the main appeal hereinabove. We, therefore, recall our ex-parte order 04.05.2022 and direct the registry to post the appeal for fresh hearing on 18.01.2023. Announced in the open court. No .....

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