13 April 2012
The appellant can make out a petition to recall the ex parte order passed by the Tribunal. The Tribunal has power under Rule 24 of the Rules to restore the appeal decided ex parte. The petition for restoration should be in detail, explaining cause of absence, supported by material and affidavit, if possible.
No forms prescribed in Income tax rules,1962 or in Income tax (Appellate Tribunal) Rules,1963. Hence begin with the preamble of form 36 with a head line Miscellaneous petition