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    <title>2014 (6) TMI 926 - ITAT PUNE</title>
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    <description>The Tribunal recalled an ex-parte order in a case where the assessee failed to appear, allowing the appeal to be heard before the regular Bench. The Tribunal accepted the reasons provided for non-appearance, emphasizing the importance of valid justifications in legal proceedings. The decision underscores the Tribunal&#039;s discretion to recall orders based on sufficient cause shown and the procedural aspect of setting new hearing dates without formal notice if announced in open court with both parties present. This ensures the assessee&#039;s right to a fair hearing on the merits of the case as per the law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=177741</link>
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