https://www.taxtmi.com/caselaws?id=468011 The Tribunal may recall an ex parte order where the assessee shows sufficient cause for non-appearance under Rule 24 of the Income-tax (Appellate Tribunal) Rules, 1963. Here, the Tribunal accepted that the notice had been wrongly returned by the postal authorities and was satisfied that the default was adequately explained. The HC held that the Tribunal had exercised its discretion properly in recalling the ex parte order and declined to interfere. The revenue's challenge failed because no substantial question of law arose from the Tribunal's satisfaction on the explanation for absence. en-us Fri, 24 Aug 2007 00:00:00 +0530 Mon, 13 Apr 2026 14:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468011 The Tribunal may recall an ex parte order where the assessee shows sufficient cause for non-appearance under Rule 24 of the Income-tax (Appellate Tribunal) Rules, 1963. Here, the Tribunal accepted that the notice had been wrongly returned by the postal authorities and was satisfied that the default was adequately explained. The HC held that the Tribunal had exercised its discretion properly in recalling the ex parte order and declined to interfere. The revenue's challenge failed because no substantial question of law arose from the Tribunal's satisfaction on the explanation for absence. Case-Laws Income Tax Fri, 24 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468011