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of <h1>Tax Appeal Hearing Proceeds Unilaterally When Respondent Fails to Appear, Ensuring Efficient Legal Resolution Under Section 250</h1> The statutory provision addresses ex parte hearing procedures for tax appeals. When an appellant appears for a scheduled hearing but the respondent does not, the Appellate Tribunal may proceed to hear and decide the appeal unilaterally. This rule enables the tribunal to continue legal proceedings and render a judgment despite the respondent's absence, ensuring the appeal process can move forward efficiently.
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