2023 (8) TMI 839

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..... e particular advocate which was not finally appointed by him and then after he approached another advocate to plead his case before the Tribunal. also assessee did not receive the notice of hearing from the Tribunal and therefore the assessee was not aware that appeal was fixed for hearing on a particular day before the Tribunal - assessee is an agriculturist and does not know about the Income Tax .....

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..... SAINI, AM For the Appellant : Shri Krutarth Desai, AR For the Respondent : Shri Vinod Kumar, Sr. DR ORDER PER DR. A. L. SAINI, AM: By way of this Miscellaneous Application (MA), the assessee is seeking to recall the order of this Tribunal whereby the appeal of the assessee was dismissed by the Tribunal in limine for want of nonprosecution vide its order dated 20.09.2 .....

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..... n time, and as a result the Tribunal has passed ex parte order. Therefore Ld. Counsel contended that one more opportunity should be given to the assessee to plead his case before the Tribunal. 3. On the other hand, Learned Departmental Representative (Ld. DR) for the Revenue opposed the plea taken by Ld. Counsel for the assessee. 4. We have heard both the parties and perused the material ava .....

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