2019 (5) TMI 547

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..... pointed out on behalf of the assessee, we deem it appropriate to recall the appeal for fresh hearing as matter should be recalled for fresh hearing after giving opportunity to the assessee to defend its appeal. Miscellaneous application filed by the assessee is allowed. - Miscellaneous Application No. 231/Ahd/2018 (in I.T.A. No. 1616/Ahd/2016) - - - Dated:- 3-5-2019 - Shri Pradip Kumar K .....

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..... tunity to the assessee to defend its appeal. 3. Considering the circumstances pointed out on behalf of the assessee, we deem it appropriate to recall the appeal for fresh hearing. This course will defend the principle of natural justice. The earlier order of the co-ordinate bench of ITAT in ITA No. 1616/Ahd/2016 date 23.02.2018 is thus set aside and the appeal of the .....

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