https://www.taxtmi.com/caselaws?id=467245 Application under Rule 24 concerned restoration of an appeal dismissed ex parte; the Tribunal applied the Rule 24 test requiring the appellant to show sufficient cause for non-appearance and found that the authorised representative was engaged in another courtroom, constituting sufficient cause. The Tribunal found no mala fide intent or deliberate default and held that principles of natural justice required an opportunity to be heard; accordingly the ex parte order was set aside and the appeal restored for hearing on merits in favour of the assessee. en-us Wed, 15 Oct 2025 00:00:00 +0530 Wed, 11 Mar 2026 19:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467245 Application under Rule 24 concerned restoration of an appeal dismissed ex parte; the Tribunal applied the Rule 24 test requiring the appellant to show sufficient cause for non-appearance and found that the authorised representative was engaged in another courtroom, constituting sufficient cause. The Tribunal found no mala fide intent or deliberate default and held that principles of natural justice required an opportunity to be heard; accordingly the ex parte order was set aside and the appeal restored for hearing on merits in favour of the assessee. Case-Laws Income Tax Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467245