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2016 (10) TMI 1133 - ITAT CHANDIGARHNon appearing on the date of hearing - Held that:- Considering explanation of the assessee, we are satisfied that assessee was prevented by sufficient cause from appearing on the on the date of hearing. The appeal of the assessee has not been decided on merit. Therefore, one more chance could be given to the assessee to argue appeal on merits. In this view of the matter, we recall our earlier order dated 29.12.2015 and restore the appeal of the assessee. Office is directed to f ix the appeal for hearing on merits on 15.12.2016 for which date, no separate notice will be issued.
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