Sufficient and reasonable cause for non-appearance justified recall of the ex parte order and restoration of the appeal.

An ex parte order may be recalled where the assessee shows sufficient and reasonable cause for non-appearance, including ineffective attendance at the hearing and steps taken by the authorised representative to seek adjournment. The Tribunal noted that the Revenue did not object to recall and accepted the explanation for absence. The miscellaneous application was therefore allowed, the earlier ex parte disposal was set aside, and the appeal was restored for hearing on merits.

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Issues: Whether the ex parte order should be recalled on the ground that the assessee was prevented by sufficient and reasonable cause from appearing before the Tribunal.

Analysis: The assessee sought recall of the earlier order on the ground that the hearing date had not been effectively attended, the matter had thereafter been adjourned, and the authorised representative had taken steps for adjournment. The Revenue did not object to recall. In these circumstances, the Tribunal found sufficient and reasonable cause for non-appearance.

Conclusion: The ex parte order was recalled and the appeal was directed to be posted for hearing in the normal course, in favour of the assessee.

Final Conclusion: The miscellaneous application succeeded, and the earlier ex parte disposal ceased to operate.

Ratio Decidendi: Where a party establishes sufficient and reasonable cause for non-appearance, an ex parte order may be recalled and the matter restored for hearing on merits.

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