Tribunal can recall order passed in absence of respondent if sufficient cause exists

Stella Maris Church Malpe Vs ITO (Exemptions) (ITAT Bangalore)

We notice that the date of hearing of the appeal i.e. 23.12.2021 was announced on the earlier occasion on 6.11.2021. On that day, the counsel of the assessee Smt. K. Soumya, Advocate has taken note of the date of hearing and hence there was no necessity to send notice of hearing to the assessee. However, the assessee or its counsel did not appear on the date of hearing on 23.12.2021 and hence, the Tribunal proceeded to pass the order ex-parte, without presence of

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