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1992 (11) TMI 126 - AT - Income TaxExtract: .......dering the above materials we are satisfied that the assessee was prevented by sufficient cause in not appearing when the appeal was called on for hearing. We, therefore, set aside the ex parte order passed on 16-4-1992 and restore the appeal. The appeal will now be posted for hearing in the month of January 1993. 4.The Misc. Application is allowed
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