Court recalls ex-parte order due to counsel's non-appearance, restores appeal for fresh hearing

The Court allowed the miscellaneous application seeking the recall of the ex-parte order due to the non-appearance of counsel. The Judge considered the reasons provided for the absence and noted that the appeal was disposed of on the second hearing date without multiple adjournments. Consequently, the Court decided to recall the order dated 18th October 2018 and restore the appeal to its original position. The appeal was scheduled for a fresh hearing before the assigned Bench with notices to be issued to both parties.

---

---

Issues:
Recall of ex-parte order due to non-appearance of counsel.

Analysis:
The judgment revolves around the application filed by the assessee seeking the recall of the ex-parte order dated 18th October 2018. The learned Authorised Representative explained that he could not appear on the date of the hearing as he was presenting arguments before another Bench of the Tribunal. Consequently, the appeal was heard ex-parte. The representative requested the recall of the order, emphasizing that the assessee should not suffer due to his non-appearance. The Departmental Representative did not oppose the request for the recall of the ex-parte order.

Upon considering the submissions from both parties and examining the record, it was noted that the appeal was initially scheduled for hearing on 10th October 2018. However, due to the assessee's request, the hearing was adjourned to 11th October 2018. On the latter date, as there was no appearance on behalf of the assessee, the appeal was decided ex-parte. The Judge acknowledged the reasons provided by the Authorised Representative for his absence, noting that the appeal was disposed of on the second hearing date without multiple adjournments. Consequently, the Judge decided to recall the order dated 18th October 2018 and restore the appeal to its original position. The Registry was directed to schedule the appeal for a fresh hearing before the assigned Bench, with notices to be issued to both parties.

In conclusion, the miscellaneous application filed by the assessee seeking the recall of the ex-parte order was allowed. The order was pronounced in the open Court on 17th July 2019.

---