TMI Blog2022 (9) TMI 1439X X X X Extracts X X X X X X X X Extracts X X X X ..... it. Revenue left it to the discretion of the Bench to decide whether the aforesaid order of ITAT is to be recalled; and whether the assessee s appeal is to be restored for hearing on merits. On perusal of the MA and the accompanying affidavits, which have been discussed in foregoing paragraphs (B), (B.1) and (B.1.1) of this order, we are satisfied within the meaning of Rule 24 of Income Tax (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal vide ITA No.6205/Del/2012. In the present MA, the applicant assessee has requested for recall of aforesaid order dated 19/04/2019 of ITAT; and for restoration of the assessee s appeal. (B) On perusal of records, we find that the assessee s appeal was fixed for hearing on 19/04/2017. At the time of hearing, the assessee was represented by none. Vide aforesaid order dated 19/04/2017, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vit to the effect that he had never received the notice of hearing in respect of this appeal for 19/04/2017. In the absence of notice of hearing, the appellant was handicapped in appearing before the Hon ble Bench on 19/04/2017. In this circumstances, the said order deserves to be recalled in the light of rule 24 of the Income Tax Appellant Tribunal Rules. It is therefore prayed that the said ex-p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and (B.1.1) of this order, we are satisfied within the meaning of Rule 24 of Income Tax (Appellate Tribunal) Rules, 1963, that this is a fit case for setting aside aforesaid order dated 19/04/2017 of ITAT, and for restoration of the assessee s appeal. Accordingly, we set aside the aforesaid order dated 19/04/2017 of ITAT and restore the assessee s appeal vide ITA No.6205/Del/2012 for hearing on m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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