Recall of ex parte appellate order allowed after mistaken hearing date note and no Revenue objection.

Ex parte appellate orders may be recalled where non-appearance is explained by a bona fide mistake in noting the hearing date and the opposite party raises no objection. The Tribunal accepted the assessee's explanation that the authorised representative recorded the next date incorrectly during virtual proceedings, found recall in the interest of justice, and restored the appeal for regular hearing.

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Issues: Whether the ex parte order passed in the appeal should be recalled and the appeal restored to regular hearing.

Analysis: The assessee explained that non-appearance on the date of hearing occurred because the authorised representative noted the next date incorrectly in virtual mode. The Revenue did not oppose recall. In these circumstances, and in the interest of justice, the Tribunal found it proper to restore the appeal and direct the Registry to list it in the regular course.

Conclusion: The ex parte order was recalled and the appeal was restored for regular hearing, in favour of the assessee.

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