2006 (1) TMI 106

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..... ellant in one appeal and the respondent in the other. In that view, therefore, the non-appearance of the appellant-assessee in the appeal filed by it or in the cross-appeal filed by the Revenue was for sufficient cause. The Tribunal was accordingly justified in recalling the order passed by it. There is no merit in this revenue’s appeal nor any substantial question of law arises for our considerat .....

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..... 03. A perusal of the said order would show that while I.T.A. No. 4703/1997 filed by the Revenue was allowed, I.T.A. No. 4081/1997 filed by the assessee was dismissed. The assessee thereafter moved M.A. No. 179 of 2005 seeking recall of the said order and restoration of the appeals. The Tribunal has by the order impugned in this appeal allowed the said application, set aside its order dated Novembe .....

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..... r to the proviso to rule 25 reads as under: "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-appearance when the appeal was called on for hearing, the Tribunal shall make an order setting aside the ex parte order and restoring the appeal." In the light of the above, .....

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