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2018 (1) TMI 935 - AT - Income TaxRectification of mistake - coordinate bench deciding the matter ex-parte qua the assessee - Held that:- In the facts and circumstances of the case and based on material available on record, the notices scheduling the date of hearing have been duly served on the assessee. Where the assessee chooses to remain silent by way of either not attending to the proceedings or authorizing any person to attend the proceedings on his behalf, the Tribunal cannot be expected to wait for eternity before it decides to take up the matter especially in light of huge pendency of cases. No doubt the assessee has a right to be heard but the same is not an absolute right and it comes with added responsibilities in terms of timely attending to the proceedings as so fixed by the Tribunal. Where inspite of number of opportunities being granted to him, the assessee failed to appear and represent its case, we don’t think the Coordinate Bench has erred in deciding the matter ex- parte qua the assessee. In any case, the Coordinate Bench has heard the ld DR and also taken into consideration the decision of the AO and the ld CIT(A) and thereafter, has decided the matter. The decision of the Coordinate Bench was rendered on merit of the case and nothing has been brought on record which shows any mistake which is apparent from the record.
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