Tribunal restores appeal due to valid reasons for non-appearance, emphasizes justice

The Tribunal allowed the assessee's miscellaneous application for recalling an order due to non-appearance, citing valid reasons for the delay. The appeal was restored to its original status, and a new hearing date was set without issuing a fresh notice. The Tribunal deemed the circumstances beyond the assessee's control as sufficient cause for the non-appearance, emphasizing the importance of justice in its decision.

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Issues:
Recalling of order due to non-appearance of the assessee.

Analysis:
The assessee filed a miscellaneous application seeking the recalling of the order dated 29.11.2012, where the appeal was dismissed due to non-appearance. The counsel for the assessee explained that due to extraordinary urgency and being located in Delhi, they could not promptly follow up on the case. Additionally, an employee deputed by the assessee for the hearing faced delays due to traffic problems. The counsel emphasized that the non-appearance was not deliberate but due to circumstances beyond their control.

The Learned DR did not oppose the request for recalling made by the assessee's counsel. After hearing both parties and considering the contentions raised in the miscellaneous application, the Tribunal found that the assessee had provided reasonable and sufficient cause for recalling the order dated 29.11.2012. In the interest of justice, the Tribunal decided to recall the order, restore the appeal to its original number, and directed the Registry to schedule the main appeal for hearing on 17.03.2016. No fresh notice was to be issued as the date of hearing was already announced in the presence of both parties.

Conclusively, the Tribunal allowed the miscellaneous application filed by the assessee, and the order was pronounced in the open court on 05/02/2016.

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