https://www.taxtmi.com/caselaws?id=370982 The Tribunal allowed the assessees' Misc. Applications seeking the recall of the exparte order due to the non-appearance of counsel. Despite the delay in filing the applications, the Tribunal found a valid reason for counsel's absence and emphasized the importance of hearing cases on their merits. Citing a Delhi High Court judgment, the Tribunal held that appeals should not be rejected for non-prosecution without considering the substantive issues. Consequently, the exparte order was recalled, and the appeals were scheduled for regular hearing, ensuring the assessees' right to a fair opportunity to present their case. en-us Fri, 16 Nov 2018 00:00:00 +0530 Tue, 27 Nov 2018 08:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370982 The Tribunal allowed the assessees' Misc. Applications seeking the recall of the exparte order due to the non-appearance of counsel. Despite the delay in filing the applications, the Tribunal found a valid reason for counsel's absence and emphasized the importance of hearing cases on their merits. Citing a Delhi High Court judgment, the Tribunal held that appeals should not be rejected for non-prosecution without considering the substantive issues. Consequently, the exparte order was recalled, and the appeals were scheduled for regular hearing, ensuring the assessees' right to a fair opportunity to present their case. Case-Laws Income Tax Fri, 16 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370982