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2019 (1) TMI 1552 - AT - Income TaxEx-parte order - assessee's non-appearance on the date of hearing - HELD THAT:- Non-appearance on the date of hearing i.e. on 10.04.2018 was on account of genuine reasons as submitted by AR during the course of hearing. In our opinion, since the appeal was heard ex-parte without considering the merits of the case , we, therefore, are of the opinion that the assessee should be given one more opportunity to present his case on merits. Accordingly, we hereby recall the exparte order and direct the Registry to post the same for hearing on 15.02.2019.
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