https://www.taxtmi.com/caselaws?id=10176 The Court decided to hear both parties on the question of admission despite usual practice, ultimately considering the appeal at the admission stage with consent. The Tribunal allowed the restoration of the appeal based on the assessee's genuine reason for non-appearance due to jaundice, supported by a medical certificate. The Court emphasized adherence to procedural rules and the need for genuine reasons for non-appearance, setting aside the previous order and allowing the appeal to be reheard on its merits without further adjournments. en-us Thu, 08 Jul 2004 00:00:00 +0530 Fri, 10 Jul 2009 08:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10176 The Court decided to hear both parties on the question of admission despite usual practice, ultimately considering the appeal at the admission stage with consent. The Tribunal allowed the restoration of the appeal based on the assessee's genuine reason for non-appearance due to jaundice, supported by a medical certificate. The Court emphasized adherence to procedural rules and the need for genuine reasons for non-appearance, setting aside the previous order and allowing the appeal to be reheard on its merits without further adjournments. Case-Laws Income Tax Thu, 08 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10176