https://www.taxtmi.com/caselaws?id=468791 Miscellaneous applications seeking recall of an earlier Tribunal order were rejected because the adjournment request was not validly made through an authorised representative, and the power of attorney on record was not valid for the appeals and connected petitions. The Tribunal held that Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963 requires sufficient and reasonable cause for non-appearance, which the assessee failed to establish. It also noted that the underlying disputes involved bogus accommodation loans and that no useful purpose would be served by reopening the matter. The recall request was therefore declined and the miscellaneous applications failed. en-us Wed, 24 May 2023 00:00:00 +0530 Thu, 21 May 2026 12:30:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468791 Miscellaneous applications seeking recall of an earlier Tribunal order were rejected because the adjournment request was not validly made through an authorised representative, and the power of attorney on record was not valid for the appeals and connected petitions. The Tribunal held that Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963 requires sufficient and reasonable cause for non-appearance, which the assessee failed to establish. It also noted that the underlying disputes involved bogus accommodation loans and that no useful purpose would be served by reopening the matter. The recall request was therefore declined and the miscellaneous applications failed. Case-Laws Income Tax Wed, 24 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468791