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2020 (5) TMI 352 - AT - Income TaxAppeal decided ex parte - non-appearance on behalf of the assessee - HELD THAT:- If an ex parte order is passed without hearing the respondent/assessee then if the assessee has explained the reason for non-appearance to the satisfaction of the Tribunal then the Tribunal should recall the order to give an opportunity of hearing to the assessee and decide the appeal afresh after considering the arguments and contention of the assessee In case in hand Tribunal has not given any finding on the merits of the issue and there is no allegation on the part of the assessee regarding non-consideration of any relevant and vital facts while passing the impugned order. Therefore, though the assessee has not explained any plausible reason for non-appearance before the Tribunal, however, even if the impugned order is recalled for giving an opportunity to the assessee, no purpose will be served and it will be only an empty exercise as certain crucial facts have not been brought on record which requires to be verified by conducting a proper enquiry at the level of the A.O. Hence, in the facts and circumstances of the case, we do not find any merit in this Misc. application of the assessee and the same is hereby dismissed.
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