https://www.taxtmi.com/caselaws?id=433096 An ex parte dismissal may be recalled where the appellant was not served with notice of hearing and therefore could not appear or be represented. The tribunal treated the absence of service as a procedural defect, found that the Revenue did not dispute it, and recalled the ex parte order under section 254(2). The appeal was then fixed for fresh hearing on 18.01.2023, with a direction that no fresh notice would be issued to the parties. en-us Fri, 06 Jan 2023 00:00:00 +0530 Sat, 21 Jan 2023 08:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433096 An ex parte dismissal may be recalled where the appellant was not served with notice of hearing and therefore could not appear or be represented. The tribunal treated the absence of service as a procedural defect, found that the Revenue did not dispute it, and recalled the ex parte order under section 254(2). The appeal was then fixed for fresh hearing on 18.01.2023, with a direction that no fresh notice would be issued to the parties. Case-Laws Income Tax Fri, 06 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433096