2023 (9) TMI 428

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..... d the next date of hearing as 15.03.2023 - the assessee could not cause the appearance before this Tribunal and as submitted that the appellant could not appear for the reasons beyond his control HELD THAT:- As Sr. DR has no objection for recalling the matter. In the circumstances, we are satisfied that the petitioner is prevented by sufficient and reasonable cause from causing the appearance b .....

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..... he ld. AR of the appellant, the matter was posted for hearing on 15.02.2023, but it is submitted that on 13.01.2023, the ld. AR had wrongly noted the next date of hearing as 15.03.2023. In the circumstances, the assessee could not cause the appearance before this Tribunal. Thus, it was submitted that the appellant could not appear for the reasons beyond his control. Accordingly, it is prayed that .....

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