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2005 (3) TMI 106 - ALLAHABAD HIGH COURTEx-parte order – application filed by assessee giving reasons for not appearing on the date fixed - reasons mentioned therein are bona fide and the applicant was prevented by sufficient cause - applicant’s valuable right of being heard was denied - it was incumbent upon the Tribunal to consider the same sympathetically - Tribunal was not legally justified in disposing of the appeals in an ex parte manner - Tribunal ought to have recalled its order, and hear the appeal de novo
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