https://www.taxtmi.com/caselaws?id=366237 An ex parte appellate order may be set aside where the assessee seeks one further opportunity to be heard and restoration is considered necessary to secure substantial justice. The Tribunal noted the assessee's earlier non-appearance but accepted that the issues should be examined on merits by the first appellate authority. The matter was restored for fresh disposal, with the opportunity conditioned on payment of costs to address the prior default. en-us Tue, 21 Aug 2018 00:00:00 +0530 Fri, 31 Aug 2018 08:29:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366237 An ex parte appellate order may be set aside where the assessee seeks one further opportunity to be heard and restoration is considered necessary to secure substantial justice. The Tribunal noted the assessee's earlier non-appearance but accepted that the issues should be examined on merits by the first appellate authority. The matter was restored for fresh disposal, with the opportunity conditioned on payment of costs to address the prior default. Case-Laws Income Tax Tue, 21 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366237