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2020 (4) TMI 112 - AT - Income TaxRectification u/s 254 - mistake apparent on record - Tribunal has passed ex-parte order for non appearance of the assessee on the date of hearing - HELD THAT:- Assessee has failed to make out a mistake apparent on record from the order of the Tribunal [2019 (6) TMI 1462 - ITAT MUMBAI] because the Tribunal has decided the issue involved in appeal on merits, as well as the legal issue taken by the assessee challenging validity of reopening of assessment u/s 147 of the I.T.Act, 1961. Although, the Tribunal has passed ex-parte order for non appearance of the assessee on the date of hearing, but fact remains that the issues raised in appeal has been decided on merits, including legal ground taken by the assessee challenging validity of reopening of the assessment. No doubt, when appeal is disposed off, exparte it can be recalled if the aggrieved person makes out a case of reasonable cause for not attending the hearing. In this case, the assessee has failed out make out a case of reasonable cause, which can be considered to recall order. Therefore, we are of the considered view that there is no merit in miscellaneous applications filed by the assessee, which can be rectified u/s 254(2).
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