Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2020 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (2) TMI 1612 - AT - Income TaxDismissal of appeal for want of prosecution - assessee contended that neither the notice nor the order of the Tribunal was served upon the assessee - He came to know about the order subsequently through Department, therefore, assessee could not appear at that point of time - HELD THAT:- It is pertinent to observe that notices upon the assessee were sent through Registered Post and most of the time they were returned with the remark ‘left’. The assessee has not furnished latest address to the Tribunal. The new address of the assessee is different. On due consideration of the above facts, notice upon the assessee on the change of address could not be served and, therefore, the assessee could not appear before the Tribunal when the appeal was called for hearing. We are satisfied that the assessee was prevented by sufficient cause for not appearing before the Tribunal. Therefore, we recall the order of Tribunal and restore the appeal to its original number. The Registry is directed to list the appeal for hearing on 04.05.2020.
|