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2017 (3) TMI 1745 - AT - Income TaxReasonable cause for non-appearance on the date fixed for hearing - Notice fixing the date of hearing was not received by the assessee due to change of address - HELD THAT - As gone through the Miscellaneous applications and found that assessee has changed place and notice could not be served at the new address. We are satisfied with assessee s reasonable cause for non-appearance on the date fixed for hearing. In the interest of justice we recall the exparte order of Tribunal dated 23/08/2016 and direct the Registry to issue afresh notice at the new address as stated in the affidavit.
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