Ex parte ITAT order can be recalled for sufficient cause when non-appearance prevented a fair hearing and submissions were unheard.

An ex parte ITAT order may be recalled under Rule 24 where the assessee shows sufficient cause for non-appearance and restoration is needed to secure a fair hearing. The Tribunal accepted the explanation that counsel was occupied with a close relative's death and funeral ceremonies, which prevented attendance and timely intimation for adjournment. Because the assessee's submissions had not been considered earlier, the Tribunal held that restoration of the appeals was in the interest of justice and allowed recall of the ex parte order.

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Issues: Whether the ex parte order passed by the Tribunal should be recalled on showing sufficient cause for non-appearance under Rule 24 of the ITAT Rules, 1963.

Analysis: The assessee explained non-appearance by stating that counsel was occupied with the death of a close relative and the attendant funeral ceremonies, which prevented attendance and timely intimation for adjournment. The Tribunal accepted this explanation as sufficient cause. Since the assessee's submissions had not been considered in the earlier proceedings, and in the interest of justice, the Tribunal found it appropriate to restore the appeals for hearing under Rule 24 of the ITAT Rules, 1963.

Conclusion: The recall of the ex parte order was allowed and the appeals were restored for hearing in favour of the assessee.

Ratio Decidendi: An ex parte order may be recalled where non-appearance is supported by sufficient cause and restoration is necessary to secure a fair hearing in the interest of justice.

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