Bona fide non-appearance justified recall of an ex parte appellate order and fresh hearing on merits.

An ex parte appellate order was recalled because the assessee's non-appearance through counsel was explained by serious illness of the authorised representative and a stated adjournment request. The absence was treated as bona fide rather than deliberate default, and restoration was considered appropriate so the dispute could be heard on merits. The matter was therefore directed to be listed for fresh hearing.

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Issues: Whether the ex parte appellate order deserved to be recalled in view of the assessee's explanation for non-appearance through counsel.

Analysis: The application was supported by the assertion that the authorised representative had suffered serious ill-health and that an adjournment request had been sent. The absence was thus attributed to bona fide circumstances rather than deliberate default, and the matter was considered fit for restoration so that it could be heard on merits.

Conclusion: The order was recalled and the matter was directed to be listed for fresh hearing.

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