2016 (2) TMI 1158

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..... hat the assessee had also deputed one of his employees to be present at the time of hearing but he could not reach in time due to traffic problems - Held that:- The assessee has explained reasonable and sufficient cause for recalling of the order dated 29.11.2012. Therefore, in the interest of justice, the order dated 29.11.2012 is hereby recalled. The appeal is ordered to be restored to its origi .....

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..... promptly. He further stated that the assessee had also deputed one of his employees to be present at the time of hearing but he could not reach in time due to traffic problems. The assessee s counsel further submitted that there has been no deliberate attempt to subvert any process of law but the nonappearance on the stipulated date has been necessitated by circumstances beyond their control. Acco .....

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