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2016 (11) TMI 1661 - AT - Income TaxNon appearance on the date of hearing - assessee submitted that Shri Deepanshu Jain who was to appear in this case on the date of hearing could not appear due to sudden demise of his grandfather on 27.06.2016 itself - HELD THAT - Considering explanation of the assessee we are satisfied that assessee s counsel was prevented by sufficient cause from appearing on the date of hearing. Further appeal of the assessee has not been decided on merits. Therefore one more chance could be given to the assessee to argue the appeal on merits. In this view of the matter we recall our earlier order dated 27.06.2016 and restore the appeal of the assessee. The Miscellaneous Application is allowed.
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