2023 (5) TMI 1239

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....sp;Shri Kishan Mehta, C.A. For the Revenue : Shri Mukesh Jain, Sr. D.R. ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This Miscellaneous Application is filed by the Assessee to recall the ex parte order dated 21.10.2022 passed by the Tribunal. 2. At the outset, the assessee apologies for not represent for the hearing of the appeal on 02.08.2022. During that period, the Authorized Represe....

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....pon various case laws to recall the ex parte order as well as on merits of the case, and thereby requested to recall the ex parte order. 4. The Ld. Sr. D.R. Shri Mukesh Jain appearing for the Revenue strongly objected to the recalling of the order, since the final order was passed being the 19th hearing of the case, wherein in the previous hearings also, none appeared on behalf of the assessee. T....

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....y be adjourned, the appellant does not appear in person or through an authorised representative when the appeal is called on for hearing, the Tribunal may dispose of the appeal on merits after hearing the respondent: Provided that where an appeal has been disposed of as provided above and the appellant appears afterwards and satisfies the Tribunal that there was sufficient cause for his non-app....