2022 (10) TMI 1197

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..... in this regard by Shri Arvind Jain, Director of NYK Enterprises Pvt. Ltd., is also filed by the assessee. Revenue has not brought any material to controvert the contents of the affidavit. Thus, for the reasons stated in the application, there was reasonable cause of non-appearance. As considering the material available on record and in the interest of principle of natural justice. Miscellaneou .....

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..... and supported the orders of the authorities below. He submitted that the assessee was negligent in pursuing the case before the Tribunal. 4. I have heard the rival contentions and perused the material available on record. The contention of the assessee is that the notice of hearing was not received by the assessee. An affidavit in this regard by Shri Arvind Jain, Director of NYK Enterprises Pvt .....

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