ITAT not happy with lackluster attempt of Counsels

Under proviso to Rule 24 of the Appellate Tribunal Rules the assessee has to show that there was sufficient cause for his non-appearance and only in the event of proving sufficient cause for non-appearance, ex-parte order passed by the Appellate Tribunal can be restored. It is, therefore, necessary to see as to whether reasons given by the assessee can be considered as sufficient cause for non-appearance.

We have carefully gone through the submissions made by the counsel and find that the assessee could not prove sufficient ca

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