Dismissed Appeal Restored by Tribunal without Notice The appeal was restored after being dismissed without notice to the applicant. The Tribunal recalled the order, citing its competence to do so based on ...
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Dismissed Appeal Restored by Tribunal without Notice
The appeal was restored after being dismissed without notice to the applicant. The Tribunal recalled the order, citing its competence to do so based on previous cases and High Court decisions. The appeal was reinstated to its original number, with a hearing date set without serving notice to the appellant.
Issues involved: Restoration of appeal dismissed without notice to the applicant.
Summary: The application was filed for restoration of appeal dismissed without notice. The Chartered Accountant for the applicant stated that they were not informed about the hearing date and thus failed to appear. The Tribunal found that the order was passed without notice to the applicant. Citing precedents, the Tribunal held that it is competent to recall orders passed without serving notice. Following the decisions of the Allahabad High Court and previous Tribunal cases, the order dated 14-6-2006 was recalled, and the appeal was restored to its original number. The registry was directed to fix the appeal on 26-2-07 without serving any notice to the appellant.
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