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2013 (4) TMI 358

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..... filed by the appellant for recalling of our final order No.A/407/WZB/AHD/2011 dated 03/03/2011. 2. The ld. Counsel appearing on behalf of the appellant would submit that the said appeal was dismissed for non-prosecution. It is his submission that the appellant herein is a proprietorship firm and is being handled by the old person. It is his submission that due to various illness including heard d .....

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..... relied upon has been placed for post disposal of the appeal by the Tribunal. 4. We have considered the submissions made by both the sides and perused the records. It is accepted that the appeal filed by the appellant was dismissed for non-prosecution. On perusal of the affidavit filed by the appellant who is proprietor of the appellant/assessee, it is indicated that he is about 77 years of age an .....

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..... ut a case for being not present before the Tribunal. Accordingly, in the interest of justice, we recall our final Order A/407/WZB/AHD/2011 dated 03/03/2011 and restore the appeal with original number with direction to the registry. The Registry is also directed to note the new address of the appellant/assessee which is mentioned in the affidavit filed by the appellant. Application for restoration .....

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