https://www.taxtmi.com/caselaws?id=469709 An order dismissing an appeal for non-appearance may be recalled under Section 254(2) of the Income-tax Act where the Tribunal is satisfied that the assessee was prevented by reasonable cause from appearing at the hearing. Here, the assessee explained that a change of counsel and the intervening posting of the matter prevented appearance, and the Tribunal accepted this as sufficient cause. The earlier dismissal order was recalled and the appeal restored for hearing on merits. en-us Wed, 26 Apr 2017 00:00:00 +0530 Wed, 01 Jul 2026 10:06:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469709 An order dismissing an appeal for non-appearance may be recalled under Section 254(2) of the Income-tax Act where the Tribunal is satisfied that the assessee was prevented by reasonable cause from appearing at the hearing. Here, the assessee explained that a change of counsel and the intervening posting of the matter prevented appearance, and the Tribunal accepted this as sufficient cause. The earlier dismissal order was recalled and the appeal restored for hearing on merits. Case-Laws Income Tax Wed, 26 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469709