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2022 (8) TMI 1338 - AT - Income TaxEx–parte order passed - absence of representation on behalf of the assessee - only one notice was issued through registered A/D to the assessee intimating the date of hearing, which was returned unserved by the postal authorities - HELD THAT:- From the perusal of the record, we find that the present Miscellaneous Application is getting listed since February 2019. We further find that on several initial hearings, the present Miscellaneous Application was adjourned at the request of the assessee. We also find that since 12/02/2021, till last date of hearing, no one appeared on behalf of the assessee despite issuance of notice by registered post A/D. It is only pursuant to our direction vide order sheet dated 08/07/2022, whereby notice was directed to be issued also to the Authorised Representative who had once appeared for the assessee and whose address was noted from various adjournment letters filed initially on behalf of the assessee that the learned A.R., Shri K. Gopal, appeared and argued the present Miscellaneous Application on behalf of the assessee. A.R. also gave an undertaking that he will be appearing in the appeal hearing as and when the same is listed. In view of the submissions made in the Affidavit supporting the present Miscellaneous Application, we are of the considered view that there was sufficient cause for non–appearance on behalf of the assessee when the appeal was called for hearing. Therefore, we deem it fit and appropriate to recall the aforesaid ex–parte order passed in assessee’s appeal for fresh hearing of the appeal on merits.
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