TaxTMI 
TaxTMI 
2010 (7) TMI 422
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..... Santhanam, Advocate, for the Appellant. Shri Anil Khanna, DR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. - Heard. This is an application for restoration of the appeal which was dismissed for default on 8-4-2010. The order passed on 8-4-2010 reads thus : "The matter was called out in the earlier part of the day and it was informed that the Advocate was b....
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....ich adequate time was not available in the afternoon. Our Counsel had to rush to the High Court in the afternoon when another matter which was passed over in the High Court in the forenoon was called for hearing in the afternoon and hence he could not reach back to the Tribunal from High Court and he was otherwise ready and prepared to argue the case of the appellant. 2. Non-appearance/non-....
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....ms to be heard, there was uncertainty that the adequate time would not be available in the afternoon for those 23 matters. Secondly, the learned Advocate for the appellant had to rush to the High Court in the afternoon and by the time he returned to the Tribunal, the matter was already dismissed. 4. In the course of hearing, learned Advocate submitted that the matter was taken up for hearin....
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....er would not be taken up for hearing on that day. 7. The application nowhere discloses that the time at which the learned Advocate for the appellant had left the Tribunal after conclusion of the matter in court No. 3, nor the application discloses the time at which he came back to the Tribunal on that day. It was necessary for the learned Advocate to disclose all the particulars in view of ....