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2023 (2) TMI 883 - AT - Income TaxEx–parte order passed u/s 254(1) - non appearance by assessee - As argued assessee did not receive even a single notice fixing the hearing of the appeals and therefore could not appear before the Tribunal on the date of the hearing - HELD THAT:- From the perusal of the record, we find that notices were issued to the assessee on more than one occasion including through registered post - we find no acknowledgement of receipt of notice by or on behalf of the assessee in the record. The Co–ordinate Bench of the Tribunal in the absence of representation on behalf of the assessee proceeded to decide the appeals filed by the assessee ex–parte qua the assessee after hearing the submissions of the Revenue and perusal of the material available on record. There was sufficient cause for non–appearance on behalf of the assessee when the appeals were called for hearing. Therefore, we deem it fit and appropriate to recall the aforesaid ex–parte order passed in assessee’s appeals being for a fresh hearing of the appeals on merits. In view of the undertaking given by the learned A.R. that he will be appearing in the appeal hearing, the appeals are fixed for hearing on 15/02/2023, i.e., the date convenient to both parties. Miscellaneous Applications filed by the assessee are allowed.
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