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2019 (3) TMI 1675 - ITAT JAIPURMisc. Application - HELD THAT:- Order was received back unserved from the Postal Department and thereafter, a letter dated 29.05.2018 was issued to ITO, Ward-03, Sawai Madhopur vide speed post to serve the original order on the assessee. Subsequently, a communication dated 04.06.2018 has been received from ITO, Ward-3, Sawai Madhopur stating that the said order has been sent to the jurisdictional ITO, Karauli to serve the same on the assessee. Therefore, we find that the contention so raised by the ld. AR in the affidavit that he has been served the order by the ITO, Karauli on 4.7.2018 stand corroborated. Accordingly, we admit the Misc. Application filed by the assessee. On the merits of the Misc. Application, we have heard the ld. AR as well as the ld. DR and considered the relevant material on record. We note that the Co-ordinate Bench has dismissed the appeal for non prosecution without giving the finding on merits and further assessee has explained the reason for non appearance of the ld. AR on account of bad medical health. Accordingly, in the interest of justice, we recall the impugned order of the Tribunal and direct the Registry to fix the appeal of the assessee for fresh hearing and adjudication in regular course. Misc. Application of the assessee is allowed.
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