https://www.taxtmi.com/caselaws?id=165602 Where a party, despite notice, fails to appear before the appellate forum and offers no justifiable explanation, dismissal of the appeal for default will not be interfered with. The Tribunal had restored the second appeals after an earlier recall, but on the next date neither the assessee nor counsel appeared and no adjournment application was filed. The record disclosed no acceptable explanation for the absence, and one appeal also concerned rejection under section 30 of the Trade Tax Act for non-deposit of the requisite amount, which the Tribunal had found lawful. The challenge to the dismissal order therefore failed and the dismissal for non-appearance was upheld. en-us Fri, 15 Jul 2011 00:00:00 +0530 Sat, 02 Aug 2014 15:06:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165602 Where a party, despite notice, fails to appear before the appellate forum and offers no justifiable explanation, dismissal of the appeal for default will not be interfered with. The Tribunal had restored the second appeals after an earlier recall, but on the next date neither the assessee nor counsel appeared and no adjournment application was filed. The record disclosed no acceptable explanation for the absence, and one appeal also concerned rejection under section 30 of the Trade Tax Act for non-deposit of the requisite amount, which the Tribunal had found lawful. The challenge to the dismissal order therefore failed and the dismissal for non-appearance was upheld. Case-Laws VAT and Sales Tax Fri, 15 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165602