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TMI Blog2022 (4) TMI 1424X X X X Extracts X X X X X X X X Extracts X X X X ..... ri B.Prabhakar, Advocate For the Revenue : Shri T.Sunil Goutam ORDER PER K. NARASIMHA CHARY, JM: These two Miscellaneous Applications are filed by the assessees, seeking to recall the order dated 20/01/2022 in ITA Nos.321 & 322/Hyd/2018 for the AY.2009-10 on the ground on 17/01/2022 an adjournment petition was filed and looking at the absence of the assessee on 17/01/2022, the Tribunal proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss arguments. 2. Ld. DR vehemently opposed this petition, stating that the matter was disposed of on merits and therefore only remedy available to the assessee is to prefer an appeal, and there is no mistake apparent on the face of record. 3. We have gone through the record in the light of the submissions made on either side. It is an undeniable fact that as on the date of the final hearing in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he non-appearance of the assessee on the date of hearing either in person or through the counsel because of the pandemic as well as the requirement of the counsel to comply with the requirements of filing of returns under the Companies Act. Rule 24 of ITAT says that when once the Tribunal satisfied with the reason for non-appearance of the appellant, the order shall be set aside and the appeal has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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