Case Law Analysis
|Income Tax Appellate Tribunal
Rule 24 ITAT Rules | Ex Parte Orders Must Be Recalled If Assessee Shows Sufficient Cause for Non-Appearance : ITAT Cochin
ITAT Cochin sets aside an ex parte order after the assessee demonstrated a medical emergency and pending RTI request as valid grounds for non-appearance. The ruling reinforces that tribunals must recall ex parte orders when sufficient cause is shown, ensuring adherence to principles of natural justice in tax proceedings.