https://www.taxtmi.com/caselaws?id=379475 An order rejecting a restoration or recall application must specifically address the assessee's explanation for non-appearance, including any plea of illness, before deciding the matter. Here, the Tribunal declined the application without returning a clear finding on the absence and illness explanation and without a proper fresh examination on merits. That deficiency in consideration rendered the order unsustainable, so the matter was remanded for reconsideration in accordance with law after affording the assessee an opportunity of hearing. en-us Wed, 17 Apr 2019 00:00:00 +0530 Fri, 03 May 2019 09:31:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379475 An order rejecting a restoration or recall application must specifically address the assessee's explanation for non-appearance, including any plea of illness, before deciding the matter. Here, the Tribunal declined the application without returning a clear finding on the absence and illness explanation and without a proper fresh examination on merits. That deficiency in consideration rendered the order unsustainable, so the matter was remanded for reconsideration in accordance with law after affording the assessee an opportunity of hearing. Case-Laws VAT and Sales Tax Wed, 17 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379475