https://www.taxtmi.com/caselaws?id=74498 An appeal dismissed for default of appearance and non-compliance with hearing directions will not be restored where the applicants cannot disprove service of notices at the address they furnished, the record shows receipt of an earlier hearing notice and subsequent orders, and no timely steps were taken to file the paper books. The Tribunal treated the applicants' failure to enquire or act promptly as showing indifference rather than a bona fide explanation for absence, and found no sufficient ground to interfere with the dismissal under its procedure rules. The restoration application was rejected and the dismissal of the appeal was upheld. en-us Tue, 29 Sep 1987 00:00:00 +0530 Thu, 09 Jun 2011 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74498 An appeal dismissed for default of appearance and non-compliance with hearing directions will not be restored where the applicants cannot disprove service of notices at the address they furnished, the record shows receipt of an earlier hearing notice and subsequent orders, and no timely steps were taken to file the paper books. The Tribunal treated the applicants' failure to enquire or act promptly as showing indifference rather than a bona fide explanation for absence, and found no sufficient ground to interfere with the dismissal under its procedure rules. The restoration application was rejected and the dismissal of the appeal was upheld. Case-Laws Customs Tue, 29 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74498