https://www.taxtmi.com/caselaws?id=314354 An appeal dismissed for non-appearance was recalled under Rule 24 because the assessee stated that no notice of hearing had been received, constituting sufficient cause for absence. The prior dismissal was not on the merits of the dispute, so the procedural conditions for recall were satisfied. On that basis, the Tribunal restored the appeal and allowed the miscellaneous application in favour of the assessee. en-us Thu, 11 Nov 2021 00:00:00 +0530 Mon, 03 Jun 2024 17:01:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314354 An appeal dismissed for non-appearance was recalled under Rule 24 because the assessee stated that no notice of hearing had been received, constituting sufficient cause for absence. The prior dismissal was not on the merits of the dispute, so the procedural conditions for recall were satisfied. On that basis, the Tribunal restored the appeal and allowed the miscellaneous application in favour of the assessee. Case-Laws Income Tax Thu, 11 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314354