https://www.taxtmi.com/caselaws?id=173848 Where a notice sent by registered post is returned with an endorsement of refusal, service is presumed unless the addressee rebuts that presumption; the tribunal may rely on the returned notice as effective service. Rule 24 of the Income-tax Appellate Tribunal Rules, 1946, was upheld as consistent with the tribunal's appellate power to dismiss an appeal for default when the appellant, after due service, does not appear or prosecute the appeal. The absence of an express restoration rule did not render the rule invalid, since the tribunal retained authority to set aside a default dismissal where no service was in fact effected or sufficient cause for non-appearance was shown. en-us Tue, 25 Mar 1952 00:00:00 +0530 Wed, 23 Sep 2015 15:21:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173848 Where a notice sent by registered post is returned with an endorsement of refusal, service is presumed unless the addressee rebuts that presumption; the tribunal may rely on the returned notice as effective service. Rule 24 of the Income-tax Appellate Tribunal Rules, 1946, was upheld as consistent with the tribunal's appellate power to dismiss an appeal for default when the appellant, after due service, does not appear or prosecute the appeal. The absence of an express restoration rule did not render the rule invalid, since the tribunal retained authority to set aside a default dismissal where no service was in fact effected or sufficient cause for non-appearance was shown. Case-Laws Income Tax Tue, 25 Mar 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173848