2021 (3) TMI 1348

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..... hearing for 24-5-2019 but unfortunately there was no sitting of the Bench on the same date due to summer vacation observed from 20th May, 2019 to 31st May, 2019. Appellant had not received the notice of hearing fixing the hearing on 2-7-2019 and, therefore, the Authorised Representative Shri Rajesh C. Shah, C.A. could not attend the same. The Authorised Representative is also not a regular visi .....

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..... eared on 02.07.2019 on behalf of the appellant. 2. The explanation given by the appellant for not been able to appear before the Ld. Tribunal on behalf of the assessee is as follows:- 3. The appellant had received the notice of hearing for 24-5-2019 but unfortunately there was no sitting of the Bench on the same date due to summer vacation observed from 20th May, 2019 to 31st May, 2019. The .....

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