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2022 (10) TMI 1166 - ITAT VISAKHAPATNAMMiscellaneous Application against exparte order by ITAT - non-appearance before the ITAT on the date of hearing of the appeal - HELD THAT:- On perusal of the reasons explained by the assessee for non-appearance of the Ld. AR of the assessee / the assessee itself on the date of hearing of the appeal, we are of the considered view that if the assessee is interested to pursue its appeal and present its case on merits, the onus is on the assessee to keep track of the dates of hearing. Considering the prayer of the Ld. AR as well as strictly following the principles of natural justice in order to provide one more opportunity to the assessee, we hereby recall the order of the Tribunal and post the appeal for hearing on 23/11/2022.
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