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    <title>2023 (8) TMI 1220 - ITAT PUNE</title>
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    <description>Rule 24 of the Income-tax Appellate Tribunal Rules, 1963 permits recall of an ex parte disposal where the appellant shows sufficient cause for non-appearance. The Tribunal accepted that notices had been sent to an old address despite a new address being furnished, and that the order was received only later, which constituted reasonable cause. On that basis, the ex parte order was recalled and the appeal was restored for fresh hearing.</description>
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      <description>Rule 24 of the Income-tax Appellate Tribunal Rules, 1963 permits recall of an ex parte disposal where the appellant shows sufficient cause for non-appearance. The Tribunal accepted that notices had been sent to an old address despite a new address being furnished, and that the order was received only later, which constituted reasonable cause. On that basis, the ex parte order was recalled and the appeal was restored for fresh hearing.</description>
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