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2019 (7) TMI 1766 - AT - Income TaxEx–parte order by CIT-A - non–appearance on the date of hearing of appeal, the learned Authorised Representative submitted, when the appeal was called for hearing on 11th October 2018, he was appearing before another Bench of the Tribunal - HELD THAT:- On a perusal of the material on record, it is seen that for the first time the appeal was fixed for hearing on 10th October 2018, and on the said date, at the request of the assessee, hearing of the appeal was adjourned to 11th October 2018. However, on 11th October 2018, since no one appeared for the assessee when the appeal wascalled for hearing, the Bench proceeded to decide the appeal ex–parte. After considering the submissions of the learned Authorised Representative that when the appeal was called for hearing, he was busy in another Bench and also taking note of the fact that the assessee has not taken many adjournments and the appeal was disposed of on the second date of hearing itself, I am inclined to recall the order dated 18th October 2018, and restore the appeal to its original position. The Registry is directed to fix the appeal for hearing before the assigned Bench in due course. Notice of hearing intimating fresh date should be issued to both the parties.
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