https://www.taxtmi.com/caselaws?id=773293 Gujarat HC held that the Tribunal erred in disposing of an appeal ex-parte and rejecting the recall application. Under Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963, when an appellant shows sufficient cause for non-appearance, the Tribunal must set aside the ex-parte order. The Tribunal wrongly demanded documentary evidence for the appellant's explanation regarding counsel's unavailability. The HC restored the appeal but imposed Rs. 10,000 costs on the appellant for negligence and multiple non-appearances, to be deposited with Gujarat State Legal Services Authority within four weeks. The Tribunal was directed to dispose of the restored appeal within twelve weeks of deposit. en-us Tue, 22 Apr 2025 00:00:00 +0530 Fri, 20 Jun 2025 08:34:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773293 Gujarat HC held that the Tribunal erred in disposing of an appeal ex-parte and rejecting the recall application. Under Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963, when an appellant shows sufficient cause for non-appearance, the Tribunal must set aside the ex-parte order. The Tribunal wrongly demanded documentary evidence for the appellant's explanation regarding counsel's unavailability. The HC restored the appeal but imposed Rs. 10,000 costs on the appellant for negligence and multiple non-appearances, to be deposited with Gujarat State Legal Services Authority within four weeks. The Tribunal was directed to dispose of the restored appeal within twelve weeks of deposit. Case-Laws Income Tax Tue, 22 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773293