Sufficient cause for non-appearance accepted; earlier order recalled and appeal restored for fresh adjudication.

The Tribunal accepted that the assessee's absence was not wilful where the matter had been adjourned sine die due to a public holiday and no notice was received for the later hearing. On that factual basis, it found sufficient cause for non-appearance and recalled the earlier order, restoring the appeal for fresh adjudication.

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Issues: Whether the assessee had shown sufficient cause for non-appearance so as to warrant recall of the earlier order and restoration of the appeal for fresh adjudication.

Analysis: The assessee explained that the matter had been adjourned sine die due to a public holiday and that no notice was received for the later hearing. On the material placed before it, the Tribunal accepted the explanation for absence and found that the non-appearance was not wilful.

Conclusion: The assessee was held to have shown sufficient cause, and the earlier order was recalled for fresh adjudication.

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