2023 (2) TMI 883

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..... ingh Anand ORDER PER SANDEEP SINGH KARHAIL, J.M. The present Miscellaneous Applications have been filed by the assessee seeking recall of the common ex-parte order dated 18/01/2021, passed under section 254(1) of the Income Tax Act, 1961 ("the Act") by the Co-ordinate Bench of the Tribunal in assessee's appeals being ITAs no. 3749/Mum./2019 and 3750/Mum./2019, for the assessment years 2009-10 .....

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..... an oral undertaking that he will be appearing in the appeal hearing as and when the same is listed. 3. On the other hand, the learned Departmental Representative vehemently opposed the prayer for recall of the order. 4. We have considered the rival submissions and perused the material available on record. It is the plea of the assessee that since the notices for hearing were not received, theref .....

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..... ations are also supported by an Affidavit of the partner of the assessee. In view of the submissions made in the Affidavit supporting the present Miscellaneous Applications, we are of the considered view that there was sufficient cause for non-appearance on behalf of the assessee when the appeals were called for hearing. Therefore, we deem it fit and appropriate to recall the aforesaid ex-parte or .....

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