Hearing procedure: appellant and respondent may be heard; tribunal may dispose ex parte but must restore on sufficient cause. The appellant is to be heard first, followed by the Board or its authorised representative with the appellant entitled to reply; written arguments may be supplemented by time bound oral arguments and, in temporary absence of the Presiding Officer, another Member present may be authorised to hear the Board. If the appellant does not appear when called, the Tribunal may dispose on the merits, but must set aside any ex parte order and restore the appeal if sufficient cause for non appearance is later shown.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Hearing procedure: appellant and respondent may be heard; tribunal may dispose ex parte but must restore on sufficient cause.
The appellant is to be heard first, followed by the Board or its authorised representative with the appellant entitled to reply; written arguments may be supplemented by time bound oral arguments and, in temporary absence of the Presiding Officer, another Member present may be authorised to hear the Board. If the appellant does not appear when called, the Tribunal may dispose on the merits, but must set aside any ex parte order and restore the appeal if sufficient cause for non appearance is later shown.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
