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<h1>Rule 25: Tribunal Can Rehear Appeals if Respondent Justifies Absence After Ex Parte Decision.</h1> Rule 25 of the Income-tax (Appellate Tribunal) Rules, 1963, addresses the procedure for hearing an appeal ex parte due to the respondent's default. If the appellant appears on the scheduled hearing date but the respondent does not, the Tribunal may decide the appeal based on its merits after hearing the appellant. However, if the respondent later appears and provides a valid reason for their absence, the Tribunal is required to set aside the ex parte decision and restore the appeal for reconsideration.