https://www.taxtmi.com/caselaws?id=9718 Rule 24 of the Income-tax (Appellate Tribunal) Rules, 1963 permits the Tribunal to dispose of an appeal on merits in the absence of the appellant or authorised representative. The proviso empowers recall of such an ex parte order where sufficient cause for non-appearance is shown. On the facts recorded, the Tribunal was satisfied that the absence was for sufficient reason and therefore acted within its recall power. The Delhi High Court noted that no substantial question of law arose from the recall order, and the recall of the ex parte disposal was sustained. en-us Tue, 16 Aug 2005 00:00:00 +0530 Mon, 29 Jun 2009 19:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9718 Rule 24 of the Income-tax (Appellate Tribunal) Rules, 1963 permits the Tribunal to dispose of an appeal on merits in the absence of the appellant or authorised representative. The proviso empowers recall of such an ex parte order where sufficient cause for non-appearance is shown. On the facts recorded, the Tribunal was satisfied that the absence was for sufficient reason and therefore acted within its recall power. The Delhi High Court noted that no substantial question of law arose from the recall order, and the recall of the ex parte disposal was sustained. Case-Laws Income Tax Tue, 16 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9718