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<h1>Rule 24: Tribunal Can Decide Ex Parte if Appellant Fails to Appear; Valid Reason Restores Appeal Hearing.</h1> Rule 24 of the Income-tax (Appellate Tribunal) Rules, 1963, addresses the procedure for hearing an appeal ex parte when the appellant defaults by not appearing on the scheduled date. If the appellant fails to appear in person or through a representative, the Tribunal may proceed to decide the appeal based on its merits after hearing the respondent. However, if the appellant later demonstrates a valid reason for their absence, the Tribunal is required to set aside the ex parte order and restore the appeal for hearing.