https://www.taxtmi.com/caselaws?id=306110 Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963 empowers the Tribunal to recall an ex parte appellate order and restore the appeal where the appellant shows sufficient cause for non-appearance when the matter was called for hearing. On the stated facts, the assessee's bona fide mistake in noting the hearing date and the sudden difficulty of counsel were accepted as sufficient cause, supported by prior appearances on earlier dates. The ex parte order was therefore recalled and the appeal restored for fresh hearing. en-us Fri, 29 Jul 2022 00:00:00 +0530 Tue, 10 Jan 2023 21:17:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306110 Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963 empowers the Tribunal to recall an ex parte appellate order and restore the appeal where the appellant shows sufficient cause for non-appearance when the matter was called for hearing. On the stated facts, the assessee's bona fide mistake in noting the hearing date and the sudden difficulty of counsel were accepted as sufficient cause, supported by prior appearances on earlier dates. The ex parte order was therefore recalled and the appeal restored for fresh hearing. Case-Laws Income Tax Fri, 29 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306110