2015 (10) TMI 2543

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..... he case on the date fixed. The case is required to be decided on merit after providing reasonable opportunity of being heard to the assessee. Therefore, we in the interest of justice, recall our order dated 17/10/2014 passed in ITA No. 256/JP/2012. The registry of this office may fix the case in regular hearing. The assessee is directed that if any paper book to be filed, should be filed in advanc .....

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..... e hearing was not attended. The Hon ble Bench heard the appeal without representation from the assessee side. The assessee filed an affidavit and submitted that the appeal fixed by the Hon ble ITAT for 01/10/2014 was not in the knowledge of the assessee as the notice regarding fixing of appeal on the said date was never brought to the attention of any of the partners of the assessee s firm by the .....

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..... ted the case on the date fixed. The case is required to be decided on merit after providing reasonable opportunity of being heard to the assessee. Therefore, we in the interest of justice, recall our order dated 17/10/2014 passed in ITA No. 256/JP/2012. The registry of this office may fix the case in regular hearing. The assessee is directed that if any paper book to be filed, should be filed in a .....

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