2021 (11) TMI 1195

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..... is an error in the order of the co-ordinate bench - HELD THAT:- We find that the appeal of the assessee was dismissed for non-prosecution as none appeared before the co-ordinate bench on the date of hearing. The assessee has shown a sufficient cause that no notice of hearing was received. In absence of any receipt of notice naturally the assessee could not have remained present on that date. The .....

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..... ent year 2010-11 decided by the co-ordinate bench on 8.08.2018, dismissing it for non-prosecution. 2. The assessee submitted that no notice of hearing was received by the assessee and, therefore, there is an error in the order of the co-ordinate bench. 3. The ld. AR reiterated the same facts. 4. The ld. DR objected to the Misc. application. 5. We find that the appeal of the assessee was dismissed .....

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