https://www.taxtmi.com/caselaws?id=285885 An ex parte Tribunal order may be recalled where the assessee shows reasonable cause for non-appearance, and a bona fide misunderstanding of the defect memo and hearing date can amount to sufficient cause under Rule 24 of the ITAT Rules, 1963. On that basis, the matter was restored in favour of the assessee. The Tribunal also held that payment of the appeal fee under the wrong head required fresh compliance, so recall was made conditional on depositing the fee under the proper head within the stipulated time and producing proof on the next hearing date. en-us Fri, 13 Sep 2019 00:00:00 +0530 Sat, 01 Feb 2020 07:13:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285885 An ex parte Tribunal order may be recalled where the assessee shows reasonable cause for non-appearance, and a bona fide misunderstanding of the defect memo and hearing date can amount to sufficient cause under Rule 24 of the ITAT Rules, 1963. On that basis, the matter was restored in favour of the assessee. The Tribunal also held that payment of the appeal fee under the wrong head required fresh compliance, so recall was made conditional on depositing the fee under the proper head within the stipulated time and producing proof on the next hearing date. Case-Laws Income Tax Fri, 13 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285885