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2014 (1) TMI 1937 - ITAT CHENNAIOrder passed ex parte for non-appearance -assessee submitted before us that on the earlier occasion adjournment was sought by the assessee since one of the Ho’ble Members of the Tribunal was conducting two Benches, and therefore, it was opined that sufficient time for argument would not be available for arguing the case of the assessee and further considering the fact that the arguing counsel had to travel from Delhi and he would have to give up arguing some urgent matters fixed before the Hon’ble Supreme Court, High Court and stay granted matters before the Delhi Benches of the Tribunal HELD THAT:- Though we find that there was no reasonable cause for not being present at the time of hearing on the earlier occasion, yet in the in the interest of justice we hereby recall the appeal and post the case for fresh hearing on 02/04/2014. Since both the parties are intimated in the open court, notice need not be served. In the result, the Miscellaneous Petition filed by the assessee is allowed.
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