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2022 (4) TMI 1508 - AT - Income TaxEx-parte orders passed by tribunal - as submitted that the non-appearance from the side of assessee was on account of non-receipt of notice for hearing on the day when the appeals were fixed for hearing - HELD THAT:- Before us, no material has been placed by Revenue to demonstrate that the reasons given by assessee for non- appearance by the assessee on the date of hearing was false. In view of the aforesaid facts and in view of the well settled principle that sufficient opportunity of hearing should be afforded to parties and no party should be condemned unheard, we are of the view that in the interest of the justice, ex parte orders passed by the Tribunal needs to be recalled.
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