https://www.taxtmi.com/caselaws?id=9922 The High Court upheld the Income-tax Appellate Tribunal's decision to recall an order in a case where the appellant and respondent did not appear during the hearing. The Tribunal had the authority to set aside the order and reinstate the appeal based on the proviso to Rules 24 and 25 of the ITAT Rules, which allow for such action if sufficient cause for non-appearance is demonstrated. The High Court found that the Tribunal's decision was justified as the notice of the hearing was not properly served, leading to the non-appearance. The appeal challenging the recall of the order was dismissed. en-us Wed, 18 Jan 2006 00:00:00 +0530 Tue, 20 Sep 2011 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9922 The High Court upheld the Income-tax Appellate Tribunal's decision to recall an order in a case where the appellant and respondent did not appear during the hearing. The Tribunal had the authority to set aside the order and reinstate the appeal based on the proviso to Rules 24 and 25 of the ITAT Rules, which allow for such action if sufficient cause for non-appearance is demonstrated. The High Court found that the Tribunal's decision was justified as the notice of the hearing was not properly served, leading to the non-appearance. The appeal challenging the recall of the order was dismissed. Case-Laws Income Tax Wed, 18 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9922