Tribunal grants appeal recall, citing mistaken hearing date, affirms new hearing date for merit argument.

The Tribunal allowed the Miscellaneous Application for recalling the order dismissing the appeal of the assessee due to non-appearance. The applicant's explanation of mistakenly noting the hearing date incorrectly was supported by an affidavit. The Tribunal granted the applicant another opportunity to argue the appeal on its merits, recalling its earlier order and fixing the appeal for final hearing on 2.2.2016 without issuing a separate notice. The order was pronounced in open court on 11th December 2015.

---

---

Issues:
Recall of order due to non-appearance and incorrect noting of hearing date.

Analysis:
The judgment pertains to a Miscellaneous Application filed for recalling the order of the Tribunal dated 15.6.2015, where the appeal of the assessee was dismissed for non-appearance. The applicant explained that the non-appearance was due to mistakenly noting the date of hearing as 15.7.2015 instead of the actual date, 15.6.2015. An affidavit from the managing trustee of the applicant trust supported this explanation. The Tribunal considered this explanation sufficient and decided to grant the applicant another opportunity to argue the appeal on its merits. Consequently, the Tribunal recalled its earlier order and restored the appeal of the applicant without issuing a separate notice for the final hearing. The decision was made to fix the appeal for final hearing on 2.2.2016. The Miscellaneous Application was allowed by the Tribunal, and the order was pronounced in the open court on 11th December 2015.

---