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2004 (7) TMI 45 - HC - Income TaxEx Parte order - application for recalling the ex parte order - we find that sufferance from jaundice on the date when the appeal was taken up is a sufficient ground to prevent a person from appearing when the matter is called on for hearing. This sufferance from jaundice is supported by a medical certificate. Nor the learned Tribunal had disbelieved the same neither it had disbelieved the fact that the assessee was suffering from jaundice. Thus, we are of the opinion that the assessee was able to make out sufficient cause satisfactory to the Tribunal to explain his non-appearance. - We allow the application for recalling the ex parte order and restore the appeal.
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