Sh. Om Parkash Sangwan, New Delhi vs Ito, New Delhi on 31 August, 2018
3. The assessee has shown circumstances for non-appearance. The Tribunal's
order is ex-parte for which proof of service of notice of hearing is not available
on record. The prayer for recall of the ex-parte order by the Assessee is also
supported by the decision of Hon'ble Delhi High Court in the case of Om
Prakash Sangwan vs. ITO (2018) 94 taxmann.com 394 (Del.) with the aid of Rule
24 of ITAT Rules, 1963.Accordingly, the impugned ex-parte order of the
Tribunal is required to be recalled to prevent miscarriage of justice. Hence, we
recall the impugned order of the Tribunal passed in ITAs No.1140 &
3157/Del/2008 dated 04.05.2017 and direct the Registry to fix the appeal for
fresh hearing 20.03.2023.