Recall of ex parte tribunal order refused where service of hearing notices was proved and no sufficient cause for reopening was shown.

A recall of an ex parte tribunal order was refused where the record showed that hearing notices had been issued to the address furnished, were not returned unserved, and were supported by registered acknowledgements. A bare allegation of non-service, unsupported by reliable material, was insufficient to displace the documentary proof of service. The tribunal also found that the earlier order had been passed after hearing the Revenue and perusing the record, and no mistake apparent from the record or sufficient cause for recall was established. The miscellaneous applications were therefore dismissed and the earlier order left undisturbed.

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Issues: Whether the ex parte order of the Tribunal should be recalled and the appeals restored on the ground of non-service of notice and violation of natural justice.

Analysis: The record showed that notices fixing the hearings were issued from time to time at the address furnished to the Tribunal, none of the notices was returned unserved, and registered acknowledgements were available for the relevant dates. The contention that the assessee had not received notice was not supported by reliable material, and the affidavit of the wife did not displace the documentary record of service. The Tribunal also noted that the earlier order was passed after hearing the Revenue and perusing the record, and no mistake apparent from the record or sufficient cause for recall was established.

Conclusion: The request for recall/restoration was rejected and the ex parte order was not disturbed.

Final Conclusion: The miscellaneous applications were dismissed because the Tribunal found due service of notice and no basis to reopen the earlier decision.

Ratio Decidendi: A recalled order cannot be granted merely on a bare allegation of non-service when the record shows due service of hearing notices and no sufficient cause or apparent error is established.

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