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2021 (3) TMI 1348 - ITAT AHMEDABADRestoration of the appeal which was dismissed for default since none appeared on 02.07.2019 on behalf of the appellant - HELD THAT:- Explanation given by the appellant for not been able to appear before the Tribunal on behalf of the assessee as appellant had received the notice of hearing for 24-5-2019 but unfortunately there was no sitting of the Bench on the same date due to summer vacation observed from 20th May, 2019 to 31st May, 2019. Appellant had not received the notice of hearing fixing the hearing on 2-7-2019 and, therefore, the Authorised Representative Shri Rajesh C. Shah, C.A. could not attend the same. The Authorised Representative is also not a regular visitor of the Tribunal and, therefore, he had no such instruction, too. The above explanation seems to be genuine and hence the order is recalled. Registry is directed to fix the matter for hearing on 05.04.2021. Since both the parties are present before us issuing notice in confirming fixing on the date of hearing is hereby dispensed with.
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