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2018 (9) TMI 1167 - ITAT CHANDIGARHRecalling of the ex-parte order - during the pendency of the appeal, the assessee was behind the bars being involved in some criminal cases and was released on bail only on April 11, 2016, whereas, the appeal in question was heard and decided on 19.4.2016 - Held that:- A perusal of the record shows that the assessee, an accused, involved in a very serious criminal case was in jail for a long time . The assessee was granted bail by the Hon'ble Punjab & Haryana High Court vide order dated 11.4.2016, a copy of which has been placed on the file. Keeping in view the problem and difficulties faced by the assessee, his mental position and other related problems at that time, it cannot be said that the assessee unnecessarily avoided the appearance on 19.4.2016 before this Tribunal. We find that the assessee was prevented by the sufficient cause for non-appearance. Ex-parte order dated 19.4.2016 of the Tribunal is set aside and the appeal of the assessee is restored to its original position and number. In the result, this M.A. filed by the assessee is hereby allowed.
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