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2019 (5) TMI 1385 - AT - Income TaxDismissal of appeal ex-parte for non prosecution - neither any one appeared nor there was any adjournment application filed on behalf of assessee - HELD THAT:- On perusal of the order dt. 30.11.2018, we find that in spite of service of notices by the Registry neither any one appeared nor there was any adjournment application filed on behalf of assessee for the hearing on 18.10.2018. Thus, following the various decisions in the cases of Multiplan India (P) Ltd [1991 (5) TMI 120 - ITAT DELHI-D] , Hon'ble Madhya Pradesh High Court in the case of Estate of late Tukojirao Holkar Vs. CWT [1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT] the Tribunal dismissed the appeal of assessee by passing ex parte order for non prosecution. We find that there was sufficient reason for the assessee in not appearing before the Tribunal on the said date of hearing [10.10.2018]. Therefore, in view of submission of assessee we recall the order dated 30.11.2018 by allowing this Misc. Application filed by the assessee.
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