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2023 (7) TMI 682 - ITAT MUMBAIMiscellaneous Applications seeking recall of the common ex-parte order - appeals relate to estimation of the income of the assessee - Whether there was sufficient cause for the assessee in not appearing before the Tribunal on the date of hearing? - HELD THAT:- Having regard to the submissions made by learned AR, we are of the view that there was sufficient cause for the assessee in not appearing before the Tribunal on the date of hearing. Accordingly, in exercise of powers given under Rule 24 of the Appellate Tribunal Rules, 1963, we recall the impugned orders. AR submitted that the issue contested in these appeals relate to estimation of the income of the assessee and accordingly prayed that the appeals may also be taken up for hearing. DR also agreed to the same. Accordingly, the appeals were taken up for hearing and we deal with them by separate order. MA of assessee allowed.
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