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2019 (7) TMI 285 - AT - Income TaxDismissal of appeal for non -prosecution - recalling of order - non appearance by assessee - assessee was not in receipt of notice of hearing - HELD THAT:- AR brought to our notice that the assessee was not in receipt of the communication fixing the date of hearing on 26-06-2018. The assessee could not appear before this Tribunal on the said date of hearing (26-06-2018). We note since the assessee was not in receipt of notice of hearing, either the assessee or its ld. A/R could not appear before this Tribunal on 26-06-2018. Since the ld.AR did not appear, the assessee cannot be penalised. Therefore, for the ends of justice, we recall the order dt. 26-06-2018 and direct the registry to fix the appeals for fresh hearing on 26-12-2018.
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