Reasonable cause for non-appearance justified recalling dismissal for non-prosecution in an income-tax appeal.

An appeal dismissed for non-prosecution may be recalled where the assessee shows reasonable cause for non-appearance. An affidavit explaining the absence of the assessee and its authorised representative was accepted as satisfactory, and the Tribunal held that the default was adequately explained. The dismissal order was therefore recalled and the miscellaneous application was allowed.

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Issues: Whether the order dismissing the assessee's appeal for non-prosecution should be recalled on the ground of reasonable cause for non-appearance.

Analysis: The assessee filed an affidavit explaining the absence of the assessee and its authorised representative on the date of hearing. The Tribunal found the explanation satisfactory and accepted that there was reasonable cause for non-attendance.

Conclusion: The order dismissing the appeal for non-prosecution was recalled and the miscellaneous application was allowed.

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