https://www.taxtmi.com/caselaws?id=394569 The Tribunal allowed the assessee's miscellaneous application seeking recall of the order dismissed for non-prosecution, despite a 304-day delay. It held that the time limitation under section 254(2) did not apply to appeals dismissed for non-prosecution. The Tribunal considered the sufficiency of cause for non-appearance and restored the appeal on merits for a fresh hearing, following legal principles and precedents. The decision ensured fairness and justice for the parties involved, setting aside the previous order and directing the registry to schedule a new hearing without issuing separate notices. en-us Fri, 09 Aug 2019 00:00:00 +0530 Fri, 17 Apr 2020 15:06:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394569 The Tribunal allowed the assessee's miscellaneous application seeking recall of the order dismissed for non-prosecution, despite a 304-day delay. It held that the time limitation under section 254(2) did not apply to appeals dismissed for non-prosecution. The Tribunal considered the sufficiency of cause for non-appearance and restored the appeal on merits for a fresh hearing, following legal principles and precedents. The decision ensured fairness and justice for the parties involved, setting aside the previous order and directing the registry to schedule a new hearing without issuing separate notices. Case-Laws Income Tax Fri, 09 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394569