Restoring an appeal dismissed for default: tribunal accepts satisfactory reasons, revives case and grants early final hearing The Tribunal considered whether an appeal dismissed for default should be restored and advanced for hearing. Finding the reasons stated in the ...
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Restoring an appeal dismissed for default: tribunal accepts satisfactory reasons, revives case and grants early final hearing
The Tribunal considered whether an appeal dismissed for default should be restored and advanced for hearing. Finding the reasons stated in the miscellaneous application to be satisfactory, it exercised its discretion to restore the appeal and permit early hearing. The Registry was directed to list the appeal for final hearing on the specified date, thereby reviving the appeal for adjudication on merits.
An ROA was filed by the assessee/appellant seeking "restoration and early hearing of the Appeal." After hearing both sides and perusing the miscellaneous application, the Tribunal recorded that it was "satisfied with the reasons shown" and therefore allowed the prayer for early hearing. The Registry was directed to list the matter "for final hearing on 19.12.2025." The order was pronounced in open court on 28.11.2025.
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