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2022 (10) TMI 1197 - ITAT DELHIRecalling of the ex-parte order passed by tribunal - HELD THAT:- The contention of the assessee is that the notice of hearing was not received by the assessee. An affidavit in this regard by Shri Arvind Jain, Director of NYK Enterprises Pvt. Ltd., is also filed by the assessee. Revenue has not brought any material to controvert the contents of the affidavit. Thus, for the reasons stated in the application, there was reasonable cause of non-appearance. As considering the material available on record and in the interest of principle of natural justice. Miscellaneous Application filed by the assessee is allowed.
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