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2020 (3) TMI 1335 - AT - Income TaxExparte order passed by the Tribunal - non-appearance of the assessee on the date of hearing - assessee submitted that during the month of December 2018 assessee has shifted offices of its group concerns and the notice received fixing the date of hearing on 19.03.2019 was misplaced due to shifting of office premises - HELD THAT: - As non-appearance of the assessee on the date of hearing was not due to negligence on its part nor any willful default but was solely due to the reason beyond the control of the assessee, considering the submissions of both the parties and verifying the records and the contents and affidavit filed along with Miscellaneous Application are considered. We are of the view that the appeal should be recalled and an opportunity to the assessee to represent its case should be given to meet the principle of natural justice. Thus, we recall the exparte order passed by the Tribunal
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