Post ex-parte order if appellant appears with sufficient cause, Tribunal may set aside the ex-parte order

Cement Corporation of India Ltd Vs ACIT (Delhi High Court) Delhi High Court held that in terms of rule 24 of the ITAT Rules, when the Tribunal has ex-parte disposed of the appeal on merits and thereafter the appellant appears, the Tribunal shall set aside the ex-parte order and restore the appeal if sufficient cause is shown. Facts- This writ petition seeks to lay a challenge to the order dated 07.09.2022 passed by the Income Tax Appellate Tribunal. It is the petitioner’s assertion that the order dated 24.01.2018 was received by it on 05.02.2018. The petitioner also avers that the aforementi...