https://www.taxtmi.com/caselaws?id=39790 The High Court affirmed the Tribunal's authority to restore and rehear appeals if reasonable cause prevented a party from appearing, emphasizing the importance of fair opportunities. Despite objections to the appeal's maintainability, the court proceeded to address the appeal substantively. The availability of an alternative remedy was deemed insufficient in correcting jurisdictional errors. Ultimately, the court exercised discretion in allowing the writ petition, granting the relief sought and upholding the Tribunal's inherent jurisdiction. The appeal was dismissed, confirming the decision to grant relief in the writ petition. en-us Mon, 25 Jun 1973 00:00:00 +0530 Tue, 20 Apr 2010 12:59:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39790 The High Court affirmed the Tribunal's authority to restore and rehear appeals if reasonable cause prevented a party from appearing, emphasizing the importance of fair opportunities. Despite objections to the appeal's maintainability, the court proceeded to address the appeal substantively. The availability of an alternative remedy was deemed insufficient in correcting jurisdictional errors. Ultimately, the court exercised discretion in allowing the writ petition, granting the relief sought and upholding the Tribunal's inherent jurisdiction. The appeal was dismissed, confirming the decision to grant relief in the writ petition. Case-Laws Income Tax Mon, 25 Jun 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39790