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2023 (7) TMI 682

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..... made by learned AR, we are of the view that there was sufficient cause for the assessee in not appearing before the Tribunal on the date of hearing. Accordingly, in exercise of powers given under Rule 24 of the Appellate Tribunal Rules, 1963, we recall the impugned orders. AR submitted that the issue contested in these appeals relate to estimation of the income of the assessee and accordingly .....

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..... all of the common ex-parte order dated 31.10.2022 passed in the hands of the assessee for A.Y. 2012-13 to 2017-18. 2. The Learned counsel appearing for the assessee submitted that the assessee had engaged Shri Rajiv Khandelwal, Chartered Accountant to represent these appeals. However, it so happened that the counsel inadvertently did not note the date of hearing in his appointment diary and hen .....

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..... submitted that the issue contested in these appeals relate to estimation of the income of the assessee and accordingly prayed that the appeals may also be taken up for hearing. The Learned DR also agreed to the same. Accordingly, the appeals were taken up for hearing and we deal with them by separate order. 5. In the result, all the miscellaneous applications of the assessee are allowed. Pr .....

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