https://www.taxtmi.com/caselaws?id=789883 A restoration application dismissed for non-appearance was considered on the basis of whether the appellant had shown sufficient cause for counsel's absence and a bona fide intent to contest the matter. The tribunal accepted the explanation that counsel had been engaged before the Supreme Court on one date and was unwell on an earlier date, found the supporting material credible, and treated the non-appearance as sufficiently explained. It also noted that no prejudice would result from restoring the matter and granting both sides a hearing. The matter was therefore revived for fresh consideration after hearing the parties. en-us Fri, 10 Apr 2026 00:00:00 +0530 Thu, 16 Apr 2026 08:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789883 A restoration application dismissed for non-appearance was considered on the basis of whether the appellant had shown sufficient cause for counsel's absence and a bona fide intent to contest the matter. The tribunal accepted the explanation that counsel had been engaged before the Supreme Court on one date and was unwell on an earlier date, found the supporting material credible, and treated the non-appearance as sufficiently explained. It also noted that no prejudice would result from restoring the matter and granting both sides a hearing. The matter was therefore revived for fresh consideration after hearing the parties. Case-Laws IBC Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789883