TMI Blog2004 (7) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... the application for recalling the ex parte order and restore the appeal. - - - - - Dated:- 8-7-2004 - Judge(s) : D. K. SETH., R. N. SINHA. JUDGMENT D.K. Seth J. - At the admission stage of this appeal, it appeared to us that this can be disposed of on a very limited ground. Therefore, we had granted liberty to Mr. Khaitan to serve notice. Accordingly, notices were served. Mr. Som appears for the respondents. We have heard Mr. Khaitan on the question of admission of appeal. While addressing the court, Mr. Khaitan had virtually addressed on the merits of the appeal itself. Mr. Som, on the other hand, was requested to address the court on the question of admission. Mr. Som had advanced his arguments on the merits of the appeal itsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with all the points at the time of deciding the case. On the merits, it does not appear anything from which it can be said that the appellant had any chance of success. We have heard learned counsel for the respective parties. We are not supposed to enter into the merits of the case. Whether the ground was bad or not is the only question, which was to be gone into for the purpose of giving a rehearing of the appeal to the appellant. Rule 24 of the Appellate Tribunal Rules, 1963, provides that in case the assessee fails to appear in person or through an authorised representative when the appeal is called on for hearing the learned Tribunal may dispose of the appeal on the merits after hearing the respondent. This rule incorporates a provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preventing the assessee from appearing when the appeal was called on for hearing. If there are sufficient reasons and the Tribunal is satisfied with the reason there is no alternative but to restore the appeal. Having regard to the explanation given we find that sufferance from jaundice on the date when the appeal was taken up is a sufficient ground to prevent a person from appearing when the matter is called on for hearing. This sufferance from jaundice is supported by a medical certificate. Nor the learned Tribunal had disbelieved the same neither it had disbelieved the fact that the assessee was suffering from jaundice. Thus, we are of the opinion that the assessee was able to make out sufficient cause satisfactory to the Tribunal to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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