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2019 (6) TMI 1042 - AT - Income TaxRectification u/s 254(2) - HELD THAT:- It is an admitted fact that the Tribunal has decided the appeal of the Revenue ex-parte qua non-appearance of the assessee. The assessee has explained reasons for non- appearance for hearing on [2017 (11) TMI 1135 - ITAT MUMBAI] along with affidavit as per which the assessee was on the bona-fide belief that when the adjournment was sought in earlier occasion, the Tribunal will intimate next date of hearing through a proper notice. But, the date of further adjournment has been given without issuing any notice. Accordingly, the assessee could not appear for hearing as on the date fixed for hearing of the appeal. Even tax consultant who attend the tax matters did not attend hearing on 17/05/2017 as they were of the belief that, copy of memorandum of appeal and grounds of appeal along with fresh notice, fixing the date of hearing would be provided. The assessee could not attend for hearing, therefore, we are of the considered view that there is reasonable cause for not appearing on date of hearing and accordingly to give one more opportunity of hearing to the assessee, we deem it appropriate to recall ex-parte order passed by the Tribunal. Hence, the Tribunal order in M/S. THAKKER &CO. LTD. [2017 (11) TMI 1135 - ITAT MUMBAI] is recalled and the Registry is directed to fix the appeal for hearing in due course with intimation to both parties - Miscellaneous application filed by the assessee is allowed.
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