Sufficient cause for non-appearance can justify recall of an ex parte tribunal order and restoration of the appeal.

Rule 24 of the Income-tax Appellate Tribunal Rules, 1963 permits recall of an ex parte disposal where the appellant shows sufficient cause for non-appearance. The Tribunal accepted that notices had been sent to an old address despite a new address being furnished, and that the order was received only later, which constituted reasonable cause. On that basis, the ex parte order was recalled and the appeal was restored for fresh hearing.

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Issues: Whether the ex parte order passed by the Tribunal should be recalled and the appeal restored on the assessee showing sufficient cause for non-appearance.

Analysis: Rule 24 of the Income-tax Appellate Tribunal Rules, 1963 permits setting aside an ex parte order where the appellant demonstrates sufficient cause for absence. The assessee explained that notices were sent to an old address despite the new address being furnished, and that the Tribunal order was received only later. On these facts, the Tribunal found reasonable cause for non-appearance.

Conclusion: The ex parte order was recalled and the appeal was restored for hearing, in favour of the assessee.

Final Conclusion: The miscellaneous application succeeded, resulting in recall of the earlier ex parte disposal and revival of the appeal for fresh hearing.

Ratio Decidendi: Where an appellant establishes sufficient cause for non-appearance in an ex parte disposal, the Tribunal may set aside the ex parte order and restore the appeal under Rule 24 of the Income-tax Appellate Tribunal Rules, 1963.

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