TMI Blog2015 (10) TMI 1876X X X X Extracts X X X X X X X X Extracts X X X X ..... ication has been filed separately. In the absence of any clear indication at what place assessees are functioning at present, It may be difficult for the registry to serve notices on the parties. Unless assessees make arrangements on its own or follow up with the registry, this forum cannot be held responsible for non-service of notices/orders. Considering the sequence of events and the fact that assessees are undergoing lot of disturbances in the business being part of Satyam Group of cases which have been investigated by various authorities and considering the submissions of assessees and facts of the case, we are of the opinion that Miscellaneous Applications filed on 27-07-2011 can be restored by recalling the order dt. 23-09-2011. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bsequently, assessees have preferred Miscellaneous Applications on 27-07-2011 which were posted on 23-09-2011. As there was no compliance on the said date, the Miscellaneous Applications seeking recall of the earlier order dt. 18-10-2010 were dismissed again ex-parte. Assessees preferred the present Miscellaneous Applications requesting for recalling the order dismissing the Miscellaneous Applications dt. 23- 09-2011. Assessees in the Miscellaneous Applications have prayed as under: 1. The Appellant had filed appeals before ITAT for the AY. 2002- 2003 and was numbered as ITA No. 588/H/2006. The appeals were disposed off exparte on 18.10.2010. 2. Miscellaneous Applications were preferred on 01.03.2011 on 27.07.2011 for restoration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 6 many compliances were inadvertently not made. 10. The Appellant prays that this is the First time in the annals of the Appellant's Tax matters which the Appellant has been complying admirably for over three decades that such an event of noncompliance has happened. The Appellant always respected the Rule of Law and complied with all statutory notices. There was absolutely no intention to default on 2309.2011. 11. The Appellant prays that there will be a gross miscarriage of justice if the Appeal order passed exparte is not recalled and on the contrary if it is recalled there will be an adjudication of the matter on merits after hearing both the Appellant and the Department. 12. For the reasons stated in these applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessees have not given the correct address in the Miscellaneous Applications that have been filed on 27-07-2011. In fact the application itself does not have any address. By the time assessees intimated the new address to the registry vide letter dt. 28-02-2011, the appeals have been disposed off on 18-10-2011 itself. Therefore, the letter intimating the change of address would not be on record , as the appeals have been disposed off by the time. At least at the time of preferring the Miscellaneous Applications, assessees should have given correct address. The notices were sent to the earlier address given in the appeals. It is for assessees to make arrangements for receipt of the notices. In the absence of any compliance to the notices, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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