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        Case ID :

        2018 (8) TMI 1523 - AT - Service Tax

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        Tribunal recalls dismissal due to Counsel absence, stresses fair opportunity for parties The Appellate Tribunal CESTAT CHANDIGARH recalled the ex-parte order dismissing an appeal due to the appellant's Counsel being absent following a call by ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Tribunal recalls dismissal due to Counsel absence, stresses fair opportunity for parties

                              The Appellate Tribunal CESTAT CHANDIGARH recalled the ex-parte order dismissing an appeal due to the appellant's Counsel being absent following a call by the Bar Association of Punjab & Haryana High Court to abstain from work. The Tribunal acknowledged the circumstances and directed the restoration of the appeal to its original number, emphasizing the importance of ensuring parties have a fair opportunity to present their case despite external factors affecting proceedings.




                              Issues: Application for restoration of appeal dismissed by ex-parte order

                              In this judgment by the Appellate Tribunal CESTAT CHANDIGARH, the applicant filed an application for restoration of appeal after it was dismissed by an ex-parte order. The contention raised by the Ld. Advocate was that on the date of dismissal, there was a call by the Bar Association of Punjab & Haryana High Court to abstain from work. The Bar Association of CESTAT Chandigarh informed the Hon'ble President of CESTAT about their decision to abstain from work due to the call, requesting that matters be taken up the next day. However, the appeal was heard in the absence of the Counsel for the appellant, leading to the appellant's version not being recorded. The Ld. Advocate requested the recall of the order and restoration of the appeal to its original number.

                              The Tribunal considered the circumstances surrounding the call by the Bar Association of Punjab & Haryana High Court, which was communicated to the Hon'ble President by the Bar Association of CESTAT Chandigarh. In light of this, the Tribunal decided to recall the ex-parte order passed earlier in the interest of justice. The Registry was directed to restore the appeal to its original number. The judgment highlights the importance of ensuring that parties have a fair opportunity to present their case, especially in situations where external factors, such as calls to abstain from work, may affect the normal course of proceedings.
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                              ActsIncome Tax
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