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TMI Blog2023 (5) TMI 1239X X X X Extracts X X X X X X X X Extracts X X X X ..... 2022 - HELD THAT:- An ex parte order passed by the Tribunal is to be recalled and heard afresh in case, an assessee is able to adduce sufficient and reasonable cause for non-attending and non-prosecution of its appeal. In this case, the assessee already proved the medical emergency and late filing of the adjournment letter. In our considered opinion, the above order is to be recalled and fresh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal on 02.08.2022. During that period, the Authorized Representative Shri Kishan M Mehta was on Ayurvedic Medical Treatment to Visakhapatnam. Though an Adjournment Letter dated 30.07.2022, but e-mailed on 02.08.2022 at 12:36 hrs. because of the miscommunication by the office staff of the Chartered Accountant. Even on merits, the assessee has a better case. Therefore requested to recall the ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he previous hearings also, none appeared on behalf of the assessee. Therefore the Miscellaneous Application is liable to be dismissed. 5. We have given our thoughtful consideration and perused the materials available on record. It is an admitted case that on medical grounds, the Ld. Counsel could not appear before the Tribunal on 02.08.2022. However the so called Adjournment Letter dated 31.07. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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. 5.1. An ex parte order passed by the Tribunal is to be recalled and heard afresh in case, an assessee is able to adduce sufficient and reasonable cause for non-attending and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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