https://www.taxtmi.com/caselaws?id=456672 An ex parte order may be recalled where the assessee shows sufficient and reasonable cause for non-appearance, including ineffective attendance at the hearing and steps taken by the authorised representative to seek adjournment. The Tribunal noted that the Revenue did not object to recall and accepted the explanation for absence. The miscellaneous application was therefore allowed, the earlier ex parte disposal was set aside, and the appeal was restored for hearing on merits. en-us Fri, 19 Jan 2024 00:00:00 +0530 Thu, 08 Aug 2024 09:13:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456672 An ex parte order may be recalled where the assessee shows sufficient and reasonable cause for non-appearance, including ineffective attendance at the hearing and steps taken by the authorised representative to seek adjournment. The Tribunal noted that the Revenue did not object to recall and accepted the explanation for absence. The miscellaneous application was therefore allowed, the earlier ex parte disposal was set aside, and the appeal was restored for hearing on merits. Case-Laws Income Tax Fri, 19 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456672