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TMI Blog2019 (2) TMI 1581X X X X Extracts X X X X X X X X Extracts X X X X ..... sharani Standing Counsel COMMON JUDGMENT T.S.SIVAGNANAM, J. These appeals filed by the assessee are directed against the order passed by the Tribunal in ITA.No.1166/Mds/2014 dated 05.06.2015 and M.A.No.237/Mds/2015 dated 09.03.2016 for the assessment year 2006-07. 2.These appeals have been filed by raising the following substantial questions of law: Questions of law in T.C.A.No.977/2018: 1. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication of Miscellaneous Petition u/s.254(2) on ground that no sufficient cause was shown to recall the order of the Appellate Tribunal in I.T.A.No.1166/Mds/2014? 3.Heard Mr.R.Sivaraman, learned counsel for the petitioner and Ms.R.Hemalatha, learned Senior Standing Counsel for the respondent. 4.First we take up T.C.A.No.978 of 2018 which is directed against the order passed in the miscellaneou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee by order dated 05.06.2015. While rejecting the miscellaneous application, the Tribunal has recorded that the assessee filed an affidavit stating that one Chartered Accountant had suffered cardiac arrest and on account of which he failed to appear before the Tribunal. However, he found that the reason given by the assessee does not tally with the reason filed in the adjournment petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that liberal approach can be adopted in the instant case. Accordingly, T.C.A.No.978 of 2018 is allowed and the order passed in M.A.No.237 of 2015 dated 09.03.2016 is set aside and consequently, the order passed by the Tribunal in ITA.No.1166/Mds/2014 dated 05.06.2015 stands recalled and the appeal stands restored to the file of the Tribunal to be heard and decide afresh. 6.The learned counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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