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2014 (10) TMI 185 - CHHATTISGARH HIGH COURTRestoration of appeal before tribunal - whether Tribunal was justified in dismissing the application made by the appellant (assessee) for recalling of the earlier orders passed by the Tribunal while dismissing their appeal for want of prosecution - Held that:- Mere perusal of the afore quoted order would go to show that the appellant has no case and we are unable to find any error in aforementioned finding of the Tribunal. In fact the appeal does not involve any substantial question of law as is required to be made out under Section 130 ibid. The Tribunal was therefore right in dismissing their application - When on successive occasions, the appellant did not appear and nor took interest in prosecution of their appeal, the Tribunal had no option but to dismiss the appeal for want of prosecution. No one prevented the appellant from prosecuting their appeal as and when listed before the Tribunal. It was thus a clear case of either casualness or negligence on the part of the appellant in prosecuting their appeal before the Tribunal and that too with no sufficient cause necessary for recalling of the ex parte order. In this view of the matter, no further indulgence could then be claimed either before the Tribunal or before this Court in this appeal by the appellant and when claimed, it was rightly declined by the Tribunal and we concur with the same - it was not a case where appellant was not afforded any opportunity of being heard whereas it was a case where the appellant despite grant of adequate opportunity, failed to avail of it - Decided against the assessee.
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