2003 (1) TMI 684

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....rder of Tribunal, Saharanpur Bench, dated October 11, 1995, by which, two applications for recalling the earlier orders dated April 21, 1990 relating to the assessment year 1983-84 and the order dated April 30, 1990 relating to the assessment year 1984-85 have been dismissed. 2.. Vide order dated April 21, 1990 the Tribunal has decided the appeal of the applicant ex parte for the assessment yea....

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....he had gone out of station on March 22, 1990 and had fallen ill there and in the circumstances, he could not inform the other partner about the date of hearing. A medical certificate and an affidavit was filed. I have heard Sri Piyush Agarwal, learned counsel for the applicant and learned Standing Counsel. The Tribunal vide order dated October 11, 1990, rejected the aforesaid two applications a....

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....d and reasons have been explained in the application, it is always in the interest of justice to provide opportunity of hearing and recall ex parte orders. 5.. In my opinion, Tribunal was not justified in rejecting the restoration applications. On the facts and circumstances, restoration applications are allowed. 6.. For the reasons above, revisions are allowed. Restoration application No. 8....