https://www.taxtmi.com/caselaws?id=162201 Where an ex parte appeal is decided in the absence of the assessee, a supported recall application should be allowed if the non-appearance is satisfactorily explained. Here, the assessee produced an affidavit and medical certificate showing that the partner who received notice was not handling the case, had gone out of station, and later fell ill, preventing communication to the other partner. As no serious dispute was raised against that explanation, the Tribunal was held unjustified in refusing restoration. The ex parte orders were directed to be recalled so the appeals could be heard afresh on merits after proper opportunity to both sides. en-us Tue, 07 Jan 2003 00:00:00 +0530 Thu, 20 Feb 2014 17:15:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162201 Where an ex parte appeal is decided in the absence of the assessee, a supported recall application should be allowed if the non-appearance is satisfactorily explained. Here, the assessee produced an affidavit and medical certificate showing that the partner who received notice was not handling the case, had gone out of station, and later fell ill, preventing communication to the other partner. As no serious dispute was raised against that explanation, the Tribunal was held unjustified in refusing restoration. The ex parte orders were directed to be recalled so the appeals could be heard afresh on merits after proper opportunity to both sides. Case-Laws VAT and Sales Tax Tue, 07 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162201