https://www.taxtmi.com/caselaws?id=10178 The High Court allowed the appeal against the Income-tax Appellate Tribunal's rejection of miscellaneous applications to recall ex parte orders for assessment years 1985-86 and 1986-87. The Court found that the Tribunal did not adequately consider valid reasons for non-appearance and the evidence provided, leading to the decision to remand the matter for fresh consideration. Emphasizing the importance of affording parties an opportunity to be heard, the Court directed the Tribunal to rehear the applications within three months, stressing procedural fairness and adherence to legal principles in recalling ex parte orders. en-us Tue, 06 Apr 2004 00:00:00 +0530 Fri, 10 Jul 2009 08:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10178 The High Court allowed the appeal against the Income-tax Appellate Tribunal's rejection of miscellaneous applications to recall ex parte orders for assessment years 1985-86 and 1986-87. The Court found that the Tribunal did not adequately consider valid reasons for non-appearance and the evidence provided, leading to the decision to remand the matter for fresh consideration. Emphasizing the importance of affording parties an opportunity to be heard, the Court directed the Tribunal to rehear the applications within three months, stressing procedural fairness and adherence to legal principles in recalling ex parte orders. Case-Laws Income Tax Tue, 06 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10178