https://www.taxtmi.com/highlights?id=55980 Rectification u/s 254 - Tribunal decided the appeal of the Revenue on merits and ex-parte - The proviso to Rule 25 deals with the situation where the Tribunal has passed an ex-parte order, due to non-appearance of the Respondent, even though the order was passed on merits. Thus, we are of the opinion that the reasoning given in para 6 of the Impugned Order is beyond the scope and ambit of Rules 25 of the ITAT Rules. - HC en-us Mon, 21 Dec 2020 12:52:45 +0530 Mon, 21 Dec 2020 12:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55980 Rectification u/s 254 - Tribunal decided the appeal of the Revenue on merits and ex-parte - The proviso to Rule 25 deals with the situation where the Tribunal has passed an ex-parte order, due to non-appearance of the Respondent, even though the order was passed on merits. Thus, we are of the opinion that the reasoning given in para 6 of the Impugned Order is beyond the scope and ambit of Rules 25 of the ITAT Rules. - HC Highlights Income Tax Mon, 21 Dec 2020 12:52:45 +0530 https://www.taxtmi.com/highlights?id=55980