Allowing the petition the Court heeld that ,if a party is unaware of date of hearing and unawareness is not due to any fault of its own, then unawareness would be sufficient cause for non-appearance. Ex parte order on merit can be seta side . Matter set aside to the Tribunal to decide on merits.
Rainbow Agri Industries Ltd. v. ITAT (2003) 132 Taxman 752 /(2003) 185 CTR 482 /(2004) 266 ITR 38 (Bom.)(HC)
S. 254(1) : Appellate Tribunal –Duties – Rectification of mistake apparent from the record – Unaware of date of hearing – Sufficient cause- Ex -pate order on merit can be set aside [ S.254(2) , ITAT Rule 24 Art .226 ]