Tribunal orders appeal restoration after finding notice of hearing returned due to insufficient address. The Tribunal allowed the miscellaneous application and ordered the restoration of the appeal for the assessee. The decision was based on the finding that ...
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Tribunal orders appeal restoration after finding notice of hearing returned due to insufficient address.
The Tribunal allowed the miscellaneous application and ordered the restoration of the appeal for the assessee. The decision was based on the finding that the notice of hearing was returned due to an insufficient address, leading to the assessee not being properly notified of the hearing date. The Tribunal set aside the ex-parte order in accordance with Rule 24 of the Appellate Tribunal Rules, emphasizing the importance of fairness. The registry was instructed to schedule a fresh hearing for the appeal to ensure the assessee's opportunity to present their case.
Issues: 1. Restoration of appeal due to failure to receive notice of hearing.
Analysis: The present miscellaneous application was filed by the assessee arising from an order passed by the Tribunal in a specific case. The applicant contended that the appeal was dismissed by way of an ex-parte order as they were not notified of the hearing date. The authorized representative for the assessee explained that the notice was returned unserved due to an insufficient address provided. The representative presented evidence obtained from the postal authorities to support this claim. On the other hand, the Departmental Representative objected to the restoration of the appeal.
After hearing both parties and examining the evidence, the Tribunal acknowledged that the notice of hearing was indeed returned due to an insufficient address. Considering the circumstances where the assessee was not properly notified of the hearing date, the Tribunal found it appropriate to set aside the ex-parte order and restore the appeal. This decision was made in accordance with Rule 24 of the Appellate Tribunal Rules, 1963, emphasizing the importance of fairness in such situations.
As a result of the above considerations, the Tribunal allowed the miscellaneous application filed by the assessee and ordered the restoration of the appeal. The registry was directed to schedule the appeal for a fresh hearing, ensuring that the assessee would have the opportunity to present their case properly. The order was pronounced in the open court on 24.04.2019.
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