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2021 (2) TMI 999 - HC - Income TaxNon appearance by assessee - Condonation of delay in filing Rectification application - HELD THAT:- The order passed by the Income Tax Appellate Tribunal, Ahmedabad “B” Bench, Ahmedabad [2018 (7) TMI 2163 - ITAT AHMEDABAD] declining to condone the delay and restore the appeal to its original file is hereby quashed and set aside. The order passed by the Appellate Tribunal dated 12.12.2014 [2014 (12) TMI 1366 - ITAT AHMEDABAD] dismissing the appeal for non-prosecution is also quashed and set aside. The original IT Appeal is ordered to be restored to its original file
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