https://www.taxtmi.com/caselaws?id=32476 The Tribunal should not have proceeded ex parte after the assessee's authorised representative withdrew on the hearing date without adjournment or fresh notice to the assessee. On those facts, the Court held that sufficient cause was shown for recall under section 254(2) of the Income-tax Act, 1961, because a party should not ordinarily be decided against on merits merely on written submissions when counsel withdraws without informing the party and oral arguments may be material. The order rejecting recall was set aside and the matter was directed to be heard afresh. en-us Fri, 09 Jan 2009 00:00:00 +0530 Sun, 01 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32476 The Tribunal should not have proceeded ex parte after the assessee's authorised representative withdrew on the hearing date without adjournment or fresh notice to the assessee. On those facts, the Court held that sufficient cause was shown for recall under section 254(2) of the Income-tax Act, 1961, because a party should not ordinarily be decided against on merits merely on written submissions when counsel withdraws without informing the party and oral arguments may be material. The order rejecting recall was set aside and the matter was directed to be heard afresh. Case-Laws Income Tax Fri, 09 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32476