In the present case, when appeals filed for the respective years came up for hearing before the Tribunal on 19th Nov., 2015, they were dismissed by Annex. D order. It was also specifically provided in the order that "if the assessee on a later stage gives explanation in regard to its non-appearance before the Tribunal on the date of hearing before the Tribunal by filing a miscellaneous application as per the ITAT Rules and if the Bench is so satisfied these appeals of the assessee can be recalled for hearing on merits.