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2019 (9) TMI 1310 - AT - Income TaxRecall of ex-parte Tribunal order - none appeared on behalf of the assessee on the appointed date of hearing - HELD THAT:- As required by Rule 24 of ITAT Rules, 1963, the assessee has explained the reasons due to which none could appear before the Tribunal on the appointed date of hearing i.e. 16.01.2019 and I am satisfied that the reasons stated by assessee are reasonable and hence, as per Rule 24 of ITAT Rules, 1963, this ex-parte Tribunal order should be recalled but because the assessee has not rectified the defect as pointed out by the Registry regarding payment of appeal fees under wrong head, I feel it proper to direct the assessee to make payment of appeal fees afresh under proper head on or before 15.09.2019 and subject to this condition, I recall this ex-parte Tribunal order and fix the appeal for hearing on 14.10.2019. On the date of hearing, the assessee should produce the proof of payment of appeal fees as directed above. Since the date of hearing is pronounced in the open court, no separate notice of hearing is required to be issued. M.P. filed by the assessee is allowed.
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