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2019 (9) TMI 1576 - ITAT MUMBAIRectification application u/s 254 - applicant/assessee has stated that the assessee was not served by the notice of appeal as the address of the applicant/assessee has been changed - HELD THAT:- Perusal of record reveals that hearing of appeal was fixed on 28.11.2018. The assessee was directed to be served through ld. DR for the revenue. Perusal of record further reveals that ld. DR for the revenue furnished report of Inspector from office of ITO-13(1)(1), Mumbai wherein it was reported that Inspector visited the address at B-16, Roopkamal, S.V. Road, Kandivali (W), Mumbai-67, however, the door of premises was locked, the notice of hearing was affixed (pasted). Before us, assessee vehemently submitted that the assessee was not served with the notice and that they were not aware about the pendency of appeal. Considering the facts and circumstances of the case and the fact explained before us by ld. AR of the assessee that assessee was prevented by sufficient cause in not appearing when the case/appeal was taken up for hearing. Therefore, we find a sufficient cause within the meaning of Rule 25 of Income Tax (Appellate Tribunal) Rules and recalls the order dated 16.01.2019. Misc. Application filed by assessee is allowed.
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