Recall of ex parte order allowed where video conferencing access failed and the appeal was restored for hearing.

The Tribunal found sufficient cause to recall its earlier ex parte order dismissing the assessee's appeal, as the assessee had been unable to appear through video conferencing because permission or authorisation from the host was not available, and the Department did not oppose recall. It accordingly restored the appeal for hearing and directed the Registry to list it in due course.

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Issues: Whether the Tribunal should recall its earlier ex parte order dismissing the assessee's appeal and restore the appeal for hearing.

Analysis: The Tribunal noted that the assessee had been unable to appear through video conferencing due to lack of permission or authorization from the host, and the Department did not oppose the request for recall. In these circumstances, the Tribunal found sufficient cause to recall the earlier order and direct the Registry to list the appeal for hearing in due course.

Conclusion: The earlier ex parte order was recalled and the appeal was restored for hearing.

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