https://www.taxtmi.com/caselaws?id=462782 An ex parte appellate order was recalled because the assessee had not received notice of the hearing, and its non-appearance was found to be neither intentional nor deliberate. The Tribunal accepted that the absence resulted from lack of notice rather than default by the assessee, and held that recall was justified to ensure an effective opportunity of hearing. The miscellaneous application was therefore allowed, and the earlier dismissal for non-representation was set aside. en-us Fri, 17 Mar 2023 00:00:00 +0530 Tue, 15 Jul 2025 19:09:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462782 An ex parte appellate order was recalled because the assessee had not received notice of the hearing, and its non-appearance was found to be neither intentional nor deliberate. The Tribunal accepted that the absence resulted from lack of notice rather than default by the assessee, and held that recall was justified to ensure an effective opportunity of hearing. The miscellaneous application was therefore allowed, and the earlier dismissal for non-representation was set aside. Case-Laws Income Tax Fri, 17 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462782