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2023 (5) TMI 1239 - ITAT AHMEDABADEx parte order passed by the Tribunal - assessee has demonstrated cause on medical grounds for not appearing before the Bench on 02.08.2022 - HELD THAT:- An ex parte order passed by the Tribunal 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. In this case, the assessee already proved the medical emergency and late filing of the adjournment letter. In our considered opinion, the above order is to be recalled and fresh hearing is to be accorded as per Rule 24 of the Income Tax Appellate Tribunal Rules. Thus the ex parte order dated 21.10.2022 is hereby recalled and the case is to be fixed for hearing on 20.06.2023, notice be served on the both sides and the appeal is to be argued on merits without seeking further adjournment.
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