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2014 (8) TMI 348 - GUJARAT HIGH COURTEx-parte order passed by Tribunal – non appearance of assessee - No malafide intention - Held that:- As such there was no mala fide intention on the part of the assessee not to remain present at the time of hearing of the appeal before the tribunal on 15/04/2013 – the court was of the opinion that if on imposing reasonable cost upon the assessee, one additional opportunity is given to submit the case on merits before the tribunal – matter restored back to tribunal.
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