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2014 (11) TMI 301 - PUNJAB & HARYANA HIGH COURTRestoration of appeal - Ex parte order passed - Non appearance of assessee before Tribunal - Held that:- No notice of listing of appeal on 5.2.2014 was served upon the assessee and it was under these circumstances that the counsel or representative of the appellant could not appear on the due date. No material has been referred to by the learned counsel for respondent No.1 to establish that notice of date of hearing fixed for 5.2.2014 was ever served upon the appellant. In fact, the Tribunal itself has observed that the notice sent for 5.2.2014 was returned unserved. In such circumstances, it could not be held that the appellant had intentionally avoided to receive the notice. Moreover, unless a litigant is gross negligent in pursuing the litigation, the litigant should not be made to suffer for any bonafide error - Appeal restored before tribunal.
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