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2019 (3) TMI 1681 - AT - Income TaxRectification of an mistake apparent - HELD THAT:- The serious prejudice is caused to the assessee as its appeal stood dismissed in the absence of representation from its counsel. Principles of Natural Justice demands in the instant MA before us that an order [2019 (2) TMI 1342 - ITAT MUMBAI ] passed by ITAT, “G” Bench, Mumbai be recalled and one more opportunity be granted to the assessee which will sub-serve interest of substantial justice, wherein at best the assessee will plead his case on merits in accordance with law. Thus, based on facts and circumstances of the case, we are of the considered view that interest of substantial justice will be best served in the instant case, if an order dated 22.10.2018 passed by tribunal is recalled and we hereby order recall of the order above. The Registry is directed to fix this appeal before regular bench in due course. The Registry will accordingly issue notice to both the parties intimating date of hearing in assessee”s appeal.
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