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2022 (9) TMI 1439 - AT - Income TaxAppeal dismissed ex-parte - Miscellaneous Application recalling order [2017 (7) TMI 1447 - ITAT DELHI] of ITAT and for restoration of the assessee’s appeal - assessee’s appeal was dismissed ex-parte, qua the appellant - HELD THAT:- At the time of hearing, assessee relied on the MA and the aforesaid affidavit. Revenue left it to the discretion of the Bench to decide whether the aforesaid order of ITAT is to be recalled; and whether the assessee’s appeal is to be restored for hearing on merits. On perusal of the MA and the accompanying affidavits, which have been discussed in foregoing paragraphs (B), (B.1) and (B.1.1) of this order, we are satisfied within the meaning of Rule 24 of Income Tax (Appellate Tribunal) Rules, 1963, that this is a fit case for setting aside aforesaid order of ITAT, and for restoration of the assessee’s appeal. Accordingly, we set aside the aforesaid ordeof ITAT and restore the assessee’s appeal vide for hearing on merits.
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