Recall of ex parte appellate order allowed on sufficient cause for non-appearance under tribunal rules.

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 the assessee's explanation and found that reasonable cause prevented attendance at the hearing, so the ex parte appellate order was recalled and the appeal restored for hearing.

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Issues: Whether the ex parte appellate order 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 disposal where the appellant later satisfies the Tribunal that there was sufficient cause for absence. The assessee explained the circumstances for non-appearance and supported the request for recall. On the record, the Tribunal accepted that the assessee had been prevented from attending the hearing by reasonable cause.

Conclusion: The ex parte order was recalled and the appeal was restored for hearing.

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