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THIS ORDER PASSED BY: CH. SHAHID IQBAL DHILLON, JUDICIAL MEMBER:---------------- Out of these two miscellaneous applications, one has been filed by the taxpayer for recalling of the Tribunal s ex-parte orders passed in ITA No 609/LB/2009 dated 05 10.2015 and in MA No. 134/LB/2016 dated 18.04 2016 while the other miscellaneous application bearing No 23/LB/2016 filed for condonation of delay on the following grounds:- "(i) That AR of the applicant received the notice IAT-6 fixing the hearing of the appeal on 02.10.2015 before the Hon'able D.B.I. Lahore. (ii) That AR of applicant filed the application which was received in office of the Appellate Tribunal Inland Revenue on 01 October with the request to kindly adjourn the hearing of the appeal. (iii) That the titled appeal was dismissed in default by Hon'able Bench as per order dated 05.10.2016 certified copy which was received by the AR of the appellant on 11.03.2016. (iv) The application was filed for recalling the order dated 05.10.2015 which fixed before learned Bench No. IV. It was observed that application was not accompanied with an application for condonation of delay and hence the same was dismissed on 18.04.2016 which was received on 30.04.2016 with the remarks that the application is time barred. (v) Hence the applicant once again seeks the leave for praying of recalling both the orders dated 05.10.2015 & 18.04.2016 accompanied with the application for condonation of delay." 2. The learned AR is present and has been heard whereas nobody appeared on behalf of the department. 3. We have heard the learned AR and also gone through the record of the instant case thoroughly. We find that the appeal filed by the taxpayer bearing ITA No. 609/LB/2009 was earlier dismissed on non-prosecution by this Tribunal vide order dated 07-10-2010. On filing the M.A. No. 568/LB/2010 by the applicant/taxpayer, the said order was recalled by this Tribunal vide order dated 19-04-2011. Later on the main appeal was fixed for hearing on 02.10.2015 but the counsel of the applicant has failed to tender his appearance before this Honorable Tribunal nor any request for adjournment was made, therefore, the case was dismissed in…

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