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2015 (11) TMI 13 - AT - Income TaxRectification of mistake - non receipt of notice of hearing - Held that:- From the copy of notices available on record, it is seen that the notices were served through RPAD at the address given by the Assessee in the Form No. 36 filed by the Assessee. The acknowledgement of the RPADs as available from the record also reveals that the notices were indeed served because the acknowledgement bears the signature and the mobile number of the recipient of the notice. We further find that the order of the Tribunal against which the present M.A has been filed was also sent to the same address at which the notices were sent and therefore the submission of Assessee of non receipt of notice does not carry any force more so when the order against which the M.A. has been filed was also sent at the same address. With respect to prayer of the Assessee to recall the impugned order, we find that the order was passed on merits. Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963 also provides that when on the date of hearing, the appellant does not appear either in person nor through an authorized representative, the Tribunal may dispose of the appeal on merits after hearing the respondent. Further, when no sufficient cause for non appearance at the time of hearing of appeal has been brought out by the Assessee as noted hereinabove, and therefore we are of the view that proviso to Rule 24 of the I.T. (Appellate Tribunal) Rules, 1963 would also not be applicable in the present case and thus we find no reason to recall the order of Tribunal dated 07/11/2014.
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