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2022 (7) TMI 1342 - AT - Income TaxEx-parte order - Tribunal dismissing the appeal of the applicant for non-prosecution, in the absence of appearance on behalf of the applicant on the date fixed for hearing - assessee submitted that primary reason for non-appearance of the assessee in the matter was due to the fact that notice of hearing did not reach the assessee, because the assessee had shifted its premises; that due to COVID pandemic the assessee could not reach the Registry of the ITAT to intimate about the change of the address - HELD THAT:- We find that the reasons narrated by the assessee in his MA are reasonably justifiable for non-prosecution of his appeal before the Tribunal, which deserves lenient view. Therefore, in the interest of justice, we recall the impugned order of the Tribunal and direct the Registry to fix appeal for hearing on 4.8.2022. Parties be intimated accordingly.
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