Recall of ex parte order for non-service of hearing notice restored the matter for fresh hearing.

An ex parte Tribunal order may be recalled where the assessee was not served with notice of hearing, because absence of service prevents effective representation and justifies restoration in the interests of justice. On that basis, the ex parte order was recalled and the matters were restored for fresh hearing so the assessee could present its case.

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Issues: Whether the ex parte order of the Tribunal should be recalled on the ground that the assessee had not been served with notice of hearing.

Analysis: The Tribunal noted that the earlier appeals had been decided ex parte because none appeared on the hearing date. It accepted the plea that the assessee had no representation since the notice of hearing was not served, and found that the interests of justice would be served by recalling the order so that the assessee could present its case.

Conclusion: The ex parte order was recalled and the matters were restored for hearing, thereby allowing the assessee's miscellaneous applications.

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