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2022 (7) TMI 1370 - AT - Income TaxEx pare order passed by the ITAT - assessee has invoked Rule 24 of the Appellate Tribunal Rules for recalling ex parte order passed in his case for hearing afresh - HELD THAT:- An ex pare order passed by the ITAT is to be recalled and heard afresh in case an assessee is able to adduce sufficient and reasonable cause for non-attending and non-prosecution of its appeal. Before us, we have noted from the order of the ITAT the assessee was repeatedly seeking adjournment; on the date of hearing on 16.7.2018 none-come present on behalf of the assessee nor application was filed for seeking adjournment, therefore, the matter was proceeded to be heard ex parte by the ITAT. Before us, the ld.counsel for the assessee has pointed out that the reasons for not attending the hearing on the said date was because he failed to correctly note the date of hearing during the earlier hearing since had to rush to Vadodara for personal reasons. Noting the fact the assessee was represented by his Counsel on other occasions, though only for seeking adjournment, and it was only on one occasion that he remained un-represented, for which we find that reasonable cause has also been adduced, we are of the view that the appeal needs to be recalled for fresh hearing in accordance with Rule 24 of the Appellate Tribunal Rules. The appeal is accordingly recalled to be fixed for hearing 23th August, 2022. The order was pronounced in the Open Court in the presence of both the parties.
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