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2021 (4) TMI 1298 - ITAT KOLKATAEx parte order Passed by Tribunal due to non-appearance on behalf of the assessee - HELD THAT:- AR being a senior citizen was not well in December, 2017 and January 2018 with high blood sugar and high blood pressure - due to that medical emergency the AR failed to appear before the Tribunal on the hearing dates.Since there was nobody appeared before the Tribunal at the time of hearing, the Tribunal dismissed the assessee's appeal ex parte. We note that there is a reasonable cause which prevented the assessee to appear Tribunal on the dates fixed for hearing. So, we are inclined to recall the impugned order dated 31-01-2018 and direct the registry to fix the case afresh in due course. Appeal of assessee allowed.
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