2022 (7) TMI 1363

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..... I 10 - SUPREME COURT] . The order was passed without adjudicating the ground of the assessee and the documents filed before the Bench. Accordingly, we are accepting the miscellaneous application filed by the assessee and the order is legal and we will fix for further hearing. - M.A. No. 37/Asr/2019 (Arising out of ITA No. 479/Asr/2016) - - - Dated:- 28-7-2022 - Dr. M. L. Meena, Accountant Memb .....

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..... e present appeal was filed by the applicant contesting additions as detailed in Memorandum of Appeal. 5. The notice of hearing before the Hon'ble Tribunal was not received by the assessee as categorically mentioned in Para - 2 of the order of Hon'ble ITAT. Further the registry of Hon'ble bench has sent the notice at the address M/s. Guru Nanak Auto Enterprises Pvt Ltd., H.O. 1st .....

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..... did appeal before the Hon'ble Tribunal on the fixed date of hearing, nor informed the company regarding the date of hearing. The assessee-company was left no option than to change its Counsel and accordingly a new Counsel is appointed. 3. Considering the above submission the assessee relied on the documents available in the record. We find that the assessee has reasonable cause for non a .....

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