Recall of ex parte dismissal allowed where no hearing notice was received and the appeal was not decided on merits

An appeal dismissed for non-appearance was recalled under Rule 24 because the assessee stated that no notice of hearing had been received, constituting sufficient cause for absence. The prior dismissal was not on the merits of the dispute, so the procedural conditions for recall were satisfied. On that basis, the Tribunal restored the appeal and allowed the miscellaneous application in favour of the assessee.

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Issues: Whether the order dismissing the appeal for non-prosecution should be recalled under Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963 on the ground that no notice of hearing was received and the dismissal was not on merits.

Analysis: The appeal had been dismissed because no one appeared on the date of hearing. The assessee explained that no notice of hearing had been received, and therefore non-appearance was for sufficient cause. The prior dismissal was not on the merits of the dispute. In these circumstances, the requirements for recall under Rule 24 stood satisfied.

Conclusion: The order dismissing the appeal was recalled and the miscellaneous application was allowed in favour of the assessee.

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