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2023 (9) TMI 1168 - SC ORDERDismissal of appeal for non-prosecution - non filing of compulsory e-filing of appeal despite notice - assessee failed to appear before the Tribunal on the date of hearing - no request for further date - HELD THAT:- Having heard learned counsel for the parties and also considered the record, this Court is of the opinion that larger interest of justice require that the appeal against the assessment order for A.Y 2012-2013, completed by order issued by the AO i.e. Income Tax Officer, Ward- 7(2)(4), Bangalore should be restored. Accordingly, the Appeal is restored to the file of the Commissioner of Income Tax (Appeals)-7, Bengaluru. The said authority shall issue notice at least two weeks advance notice to the appellant to enable her to prosecute the appeal effectively.
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