Order recalled as crucial facts not produced before earlier authorities

Roop Narayan Pandey Vs ITO (ITAT Allahabad) ITAT Allahabad held that facts brought to the notice of this Tribunal are relevant and very crucial for deciding the issue under consideration. Since, the facts were not produced before earlier authorities, impugned order is recalled. Facts-  The assessee is seeking recalling of order of this Tribunal whereby the appeal of the assessee was dismissed in exparte hearing. The assessee has raised the objection against service of the notice issued u/s. 148 of I.T. Act following the non-response of assessee. AO reopened the assessment based on transaction...