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2004 (4) TMI 15 - HC - Income TaxApplications filed by the assessee for recalling the ex parte order was rejected - whether there was sufficient cause made out for non-appearance of learned counsel on the adjourned date of hearing on November 25, 1999, to warrant the restoration of the appeal and for disposal of the same on the merits after hearing learned counsel for the assessee - As this question has not been adverted to or dealt with by the Tribunal in its order under appeal the better course would be to remand the matter to the Tribunal for consideration afresh in accordance with law and after affording the respective parties an opportunity of being heard
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