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TMI Blog2022 (10) TMI 1166X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee / the assessee itself on the date of hearing of the appeal, we are of the considered view that if the assessee is interested to pursue its appeal and present its case on merits, the onus is on the assessee to keep track of the dates of hearing. Considering the prayer of the Ld. AR as well as strictly following the principles of natural justice in order to provide one more opportunity t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n ITA No. 215/Viz/2020 for the AY 2016-17. In this regard, the Ld. AR brought our attention to the contents of the Miscellaneous Petition filed by the assessee dated 18/07/2022 wherein the assessee explained the reasons for non-appearance before the ITAT on the date of hearing of the appeal ie on 17/03/2022 which reads as under: 3. The assessee humbly submits that the hearing of the above appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2022. The assessee therefore submits that the assessee is deprived of proper opportunity to present its case before the Hon ble Tribunal. Further, the Hon ble ITAT did not decide the issue on merits. 4. The petitioner, therefore, prays the Hon ble Tribunal kindly to pass appropriate orders recalling the order in ITA No.215/Viz/2020 dated 19/04/2022 in the interest of justice. 3. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee / the assessee itself on the date of hearing of the appeal, we are of the considered view that if the assessee is interested to pursue its appeal and present its case on merits, the onus is on the assessee to keep track of the dates of hearing. However, considering the prayer of the Ld. AR as well as strictly following the principles of natural justice in order to provide one more opportun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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