Reasonable cause for non-appearance justified recall of an ex parte appellate order and restoration of the hearing

The Tribunal considered whether an ex parte appellate order should be recalled on showing reasonable cause for non-appearance. It accepted the explanation for the counsel's absence, found the cause shown to be reasonable, and held that the ex parte order warranted recall. The appeal was directed to be listed again for hearing in the normal course, and the miscellaneous application was allowed.

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Issues: Whether the ex parte order deserved to be recalled on showing reasonable cause for non-appearance.

Analysis: The assessee sought recall of the earlier ex parte order passed in the appeal. On consideration of the record and the explanation offered for the counsel's absence, the Tribunal found the cause shown to be reasonable. It held that the ex parte order warranted recall and directed the appeal to be fixed for hearing in the normal course.

Conclusion: The ex parte order was recalled and the miscellaneous application was allowed.

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