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2022 (7) TMI 1363 - AT - Income TaxReasons for Not Attending the Personal Hearing - HELD THAT:- We find that the assessee has reasonable cause for non attending the hearing before the ITAT. Respectful observation of the judicial orders in the case CIT, Madras v. S. Chenniappa Mudaliar, Madurai [1969 (2) TMI 10 - SUPREME COURT]. The order was passed without adjudicating the ground of the assessee and the documents filed before the Bench. Accordingly, we are accepting the miscellaneous application filed by the assessee and the order is legal and we will fix for further hearing.
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