https://www.taxtmi.com/caselaws?id=763084 ITAT Allahabad recalled ex parte orders passed in wealth tax appeals. The assessee, based in London, sought recall after their representative, a super senior citizen from Lucknow, died during proceedings. The Tribunal found compelling circumstances explaining non-compliance, noting no prescribed timeline under Rule 24 of IT(AT) Rules, 1963 for recall applications. Despite considerable gap between 2018 dismissal and current applications, the Tribunal observed the representative was unaware of disposal. Citing SC precedent that litigants don't benefit from delays and meritorious matters shouldn't be dismissed at threshold, the Tribunal allowed the applications and recalled the ex parte orders. en-us Mon, 30 Sep 2024 00:00:00 +0530 Fri, 13 Dec 2024 07:23:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763084 ITAT Allahabad recalled ex parte orders passed in wealth tax appeals. The assessee, based in London, sought recall after their representative, a super senior citizen from Lucknow, died during proceedings. The Tribunal found compelling circumstances explaining non-compliance, noting no prescribed timeline under Rule 24 of IT(AT) Rules, 1963 for recall applications. Despite considerable gap between 2018 dismissal and current applications, the Tribunal observed the representative was unaware of disposal. Citing SC precedent that litigants don't benefit from delays and meritorious matters shouldn't be dismissed at threshold, the Tribunal allowed the applications and recalled the ex parte orders. Case-Laws Wealth-tax Mon, 30 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763084