TMI Blog2019 (5) TMI 1385X X X X Extracts X X X X X X X X Extracts X X X X ..... COURT] the Tribunal dismissed the appeal of assessee by passing ex parte order for non prosecution. We find that there was sufficient reason for the assessee in not appearing before the Tribunal on the said date of hearing [10.10.2018]. Therefore, in view of submission of assessee we recall the order dated 30.11.2018 by allowing this Misc. Application filed by the assessee. - M.A. No: 117/AHD/2019 (in ITA No. 547/Ahd/2017) - - - Dated:- 22-5-2019 - Shri Mahavir Prasad, Judicial Member And Shri Waseem Ahmed, Accountant Member For the Appellant : Shri Dhaval Shah, AR For the Respondent : Shri Vinod Tanwani, Sr. ORDER PER MAHAVIR PRASAD, JUDICIAL MEMBER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal. The same is explained hereinunder: 5. It is submitted that the applicant is a senior citizen and not aware of tax laws and procedures before Hon ble Tribunal. The applicant had received notice of hearing before Hon ble Tribunal fixing the date of hearing on 10.08.2018. Accordingly, the applicant approached his Chartered Accountant who advised him to appoint a counsel to appeal before Hon ble Tribunal. Accordingly, a Chartered Accountant Mr. Nimish B Shah, partner of Firm namely Shah Shah associates was appointed to look after the aforesaid proceedings before Hon ble Tribunal and the relevant details were handed over to them. Further, the authority letter was also executed in their favour. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seen that the applicant has now approached another Chartered Accountant to represent the matter and to request the Hon ble Tribunal to recall the order and grant one more opportunity to the applicant to represent the case on merits. This also shows that the applicant is interested in pursuing the appeal. 11. It is next submitted that even on merits, the applicant has good case and if sufficient opportunity is granted, the applicant will prove that the additions made in the present case are incorrect and deserves to be deleted. 12. The applicant therefore prays that the present order of the Hon ble Tribunal may kindly be recalled and the same may be heard afresh after giving sufficient opportunity to the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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