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2019 (4) TMI 1619 - AT - Income TaxMiscellaneous application within the time limit envisaged in Sec. 254(2) - Tribunal had dismissed the appeal of the assessee appellant by way of an ex-parte order - A.R explaining the reason leading to failure on the part of the assessee to put up an appearance on the stipulated date of hearing of the appeal for the reason that the assessee was not put to notice as regards the date of hearing of the appeal - HELD THAT:- As perused the material available on record. Admittedly, the notice intimating the date of hearing of the appeal to the assessee applicant was returned by the postal authorities with an endorsement of “insufficient address”. A.R had been able to substantiate his aforesaid contention by placing on record documentary evidence as had been gathered by him on an application filed with the Registrar, ITAT, Mumbai. When the assessee inadvertently was not put to notice as regards the date of hearing of the appeal, therefore, for the said reason he had failed to put up an appearance at the time of hearing of the appeal. In the backdrop of the aforesaid facts, we are of the considered view that in all fairness as per Rule 24 of the Appellate Tribunal Rules, 1963 the ex-parte order passed by the Tribunal on 21.06.2017 requires to be set aside and the appeal of the assessee be restored. Allow the miscellaneous application filed by the assessee applicant.
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