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Issues Involved: Setting aside an ex-parte order due to non-receipt of hearing notice, recalling the order for further hearing.
Issue 1: Setting aside ex-parte order The Tribunal had passed an order on 10.12.2008, partly allowing the appeal of the assessee. The order was ex-parte as the notice of hearing dated 22.10.2008 fixing the case for 10.12.2008 was not attended by anyone from the assessee's side, and no adjournment application was received. The Tribunal decided the appeal based on available facts, as it was believed the assessee had nothing further to say. However, a miscellaneous application was filed on 4.1.2010 stating that the non-appearance on 10.12.2008 was due to non-receipt of the notice. The director of the assessee company also filed an affidavit confirming non-receipt of the notice. The Tribunal, after considering the submissions, decided to recall the order so that the appeal could be heard on merits after giving the assessee an opportunity. The appeal was fixed for hearing on 14.4.2010 without issuing any further notice. Issue 2: Recalling the order for further hearing The Tribunal, upon perusal of the record, noted that a notice dated 23.10.2008 was issued for the hearing on 10.12.2008, but evidence of its service was not on record. In light of this, the Tribunal decided to recall the order to allow for a proper hearing and to decide the appeal on merits. The date for the further hearing was fixed as 14.4.2010, and both parties were informed in the open court that no further notice would be issued for this hearing. The application to set aside the ex-parte order was allowed, and the order was pronounced in the open court on 19.2.2010 after the completion of the hearing of the application.
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