Tribunal grants assessees' applications, sets new hearing date, restores appeals, ensures fair opportunity

The Tribunal allowed the miscellaneous applications filed by the assessees, recalling the previous decision and setting a new date for the hearing on January 10, 2013. The Tribunal found a reasonable cause for the non-compliance by the assessees and restored the appeals to their original numbers in the interest of justice. The decision was made to ensure the assessees had a fair opportunity for adjudication following the issues with lack of representation and notice of hearing.

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Issues:
1. Recall of consolidated order of the Tribunal dated February 13, 2012 due to non-compliance by the assessees.
2. Reasonable cause for non-compliance by the assessees.
3. Restoration of appeals to their original numbers and setting a new date for hearing.

Detailed Analysis:
1. The miscellaneous applications were filed by the assessees requesting the recall of the consolidated order of the Tribunal dated February 13, 2012, wherein the appeals of the assessees were dismissed as unadmitted due to lack of representation at the time of hearing. The assessees claimed they had not received any notice of hearing and believed the date mentioned in the acknowledgment slip was tentative, as seen in a similar case. They argued that no ex parte order should be passed without a second notice of hearing, as agreed upon in a meeting of the Bar. The assessees requested fresh adjudication after being heard.

2. After hearing both parties and examining the records, the Tribunal found that there was a reasonable cause for the non-compliance by the assessees on the date of the hearing. The Tribunal, in the interest of justice, decided to recall the orders dated February 13, 2012, and restore the appeals to their original numbers. The Tribunal scheduled a new date for the hearing, which was set for January 10, 2013. It was noted that the date of the hearing was pronounced in the open court, eliminating the need for a formal notice of hearing to be issued by the registry.

3. Consequently, all the miscellaneous applications filed by the assessees were allowed, and the order to recall the previous decision and set a new date for the hearing was pronounced in the open court on November 9, 2012. The Tribunal's decision aimed to address the reasonable cause for non-compliance and ensure that the assessees had the opportunity for a fair hearing in the matter.

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