https://www.taxtmi.com/caselaws?id=463158 An ex parte order may be recalled where the assessee shows sufficient cause for non-appearance and the record reflects that a proper and adequate opportunity of hearing was not provided. Here, the tribunal accepted that no notice of the subsequent hearing had been received and that the absence was not deliberate. It held that the assessee had shown sufficient reason for non-appearance and had not been afforded a fair opportunity to present and substantiate the case. The ex parte order was recalled, the appeal was restored for fresh hearing before the Regular Bench, and the miscellaneous application was allowed. en-us Tue, 18 Mar 2025 00:00:00 +0530 Fri, 08 Aug 2025 20:58:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463158 An ex parte order may be recalled where the assessee shows sufficient cause for non-appearance and the record reflects that a proper and adequate opportunity of hearing was not provided. Here, the tribunal accepted that no notice of the subsequent hearing had been received and that the absence was not deliberate. It held that the assessee had shown sufficient reason for non-appearance and had not been afforded a fair opportunity to present and substantiate the case. The ex parte order was recalled, the appeal was restored for fresh hearing before the Regular Bench, and the miscellaneous application was allowed. Case-Laws Income Tax Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463158