Income tax appeals may be heard ex parte for appellant default, with restoration if sufficient cause for absence is shown. Rule 24 permits the Tribunal, when an appellant does not appear on the hearing date or adjourned date, to dispose of the appeal on merits after hearing the respondent by way of ex parte hearing. If the appellant later appears and satisfies the Tribunal of sufficient cause for non appearance, the Tribunal shall set aside the ex parte order and restore the appeal.