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TMI Blog2023 (8) TMI 1220X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee could not attend the proceedings before the Tribunal because notices of hearing were sent by the Tribunal on the old address, despite the assessee furnishing its new address in the revised Form No. 36, and hence were not served on the assessee - HELD THAT:- Rule 24 of the Income-tax Appellate Tribunal, Rules, 1963 provides that where the appeal has been disposed of ex parte for the defau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER For the Assessee : Shri Sanket Joshi For the Revenue : Shri Suhas Kulkarni ORDER PER R.S.SYAL, VP : This Miscellaneous application has been moved by the assessee seeking to recall the order dated 11-09-2020 passed by the Tribunal in ITA No.1317/PUN/2017 in relation to the A.Y. 2012-13. 2. At the outset, the ld. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etting aside the ex parte order and restoring the appeal. The assessee has filed the extant miscellaneous application giving reasons as to why the assessee could not participate in the proceedings before the Tribunal on the scheduled date. In view of the reasons so given, we are satisfied that the assessee was prevented from attending the hearing by a reasonable cause. As such, the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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