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    <description>The Tribunal granted restoration of the appeal that was dismissed for default due to non-receipt of hearing notices. Despite the appellant&#039;s change of address notification, notices were sent to the old address, leading to non-receipt. The Tribunal acknowledged the communication failure, allowing the appeal&#039;s restoration to provide a fair chance for the appellant to contest the case on merits. The case was listed for a future date to proceed with the appeal, emphasizing the importance of upholding principles of natural justice and ensuring parties have a fair opportunity to present their arguments.</description>
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      <link>https://www.taxtmi.com/caselaws?id=285709</link>
      <description>The Tribunal granted restoration of the appeal that was dismissed for default due to non-receipt of hearing notices. Despite the appellant&#039;s change of address notification, notices were sent to the old address, leading to non-receipt. The Tribunal acknowledged the communication failure, allowing the appeal&#039;s restoration to provide a fair chance for the appellant to contest the case on merits. The case was listed for a future date to proceed with the appeal, emphasizing the importance of upholding principles of natural justice and ensuring parties have a fair opportunity to present their arguments.</description>
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