9911796707
TMI Blog2023 (2) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... d that notices were issued to the assessee on more than one occasion including through registered post - we find no acknowledgement of receipt of notice by or on behalf of the assessee in the record. The Co ordinate Bench of the Tribunal in the absence of representation on behalf of the assessee proceeded to decide the appeals filed by the assessee ex parte qua the assessee after hearing the su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by : Shri K.J. Bafna Revenue by : Shri Tejinder Pal Singh Anand ORDER PER SANDEEP SINGH KARHAIL, J.M. The present Miscellaneous Applications have been filed by the assessee seeking recall of the common ex parte order dated 18/01/2021, passed under section 254(1) of the Income Tax Act, 1961 ( the Act ) by the Co ordinate Bench of the Tribunal in assessee s appeals being ITAs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by the Co-ordinate Bench of the Tribunal. The learned A.R. also gave an oral undertaking that he will be appearing in the appeal hearing as and when the same is listed. 3. On the other hand, the learned Departmental Representative vehemently opposed the prayer for recall of the order. 4. We have considered the rival submissions and perused the material available on record. It is the ple ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the aforesaid common order dated 18/01/2021. The present Miscellaneous Applications are also supported by an Affidavit of the partner of the assessee. In view of the submissions made in the Affidavit supporting the present Miscellaneous Applications, we are of the considered view that there was sufficient cause for non appearance on behalf of the assessee when the appeals were called for hearing. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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