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2018 (10) TMI 1356 - HC - Income TaxRestoration of appeal - ITAT dismissed the appeal - Non-appearance of the petitioner or his advocate before ITAT - Held that:- We do notice a degree of negligence or lethargy on part of the petitioner in participating before the Tribunal. This may be on account of the petitioner's own volition or his authorized representative. Be that as it may, the petitioner simply cannot get away from the responsibility of not having assisted the Tribunal properly. We are inclined to allow the petitioner to appear before the Tribunal and argue his case. This is so for two reasons. Firstly, the Rule would require the Tribunal to hear the appeal on merits even if a party is absent. Instead, in the present case, the Tribunal has dismissed the appeal without order on merits. Secondly, when we are remanding the proceedings before the Tribunal for decision on merits, upon imposition of cost at least the petitioner may be allowed to argue the case.
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