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2021 (8) TMI 93 - AT - Income TaxRectification u/s 254 - AR submitted that the first date of hearing was posted on 04.03.2020 and notice of date of hearing was received by the applicant which was handed over to the associate working in the office of the counsel by the applicant. The associate of the counsel mistakenly noted the date of hearing as 05.03.2020 instead of 04.03.2020 - HELD THAT:- From the records it can be seen that the non-appearance of the counsel was due to inadvertent mistake of the associate of counsel, hence the assessee has genuine reason for non appearance on 04.03.2020. Therefore, we are recalling the order dated 13.03.2020 and restoring the appeal for hearing on 26.07.2021 for fresh hearing. The present miscellaneous application is allowed. The registry is directed to place appeal for hearing on 26.07.2021. Both the parties be given notice accordingly.
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