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2019 (8) TMI 1577

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..... put forth before the Tribunal at the time of hearing and therefore we are of the view that the order of the Tribunal which is ex-parte should be recalled. Accordingly, in the interest of justice and fairplay, the order dated 26.07.2018 is hereby recalled and the registry is directed to fix these appeals before the regular Bench in due course of time. Miscellaneous applications of the assessee .....

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..... and he kept applying for adjournments time and again. On the last opportunity neither the authorised representative was present nor any adjournment was moved by him and thus the case was dismissed ex-parte. The Ld. A.R. submitted that the assessee is suffering from financial crunch and is living in a precarious conditions. The Ld. A.R. submitted that since this is a genuine case of a small ass .....

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..... 3. After hearing both the parties and perusing the material on record, we observe that the cases were decided ex-parte vide order dated 26.07.2018. We are quite convinced with the reasons put forth before the Tribunal at the time of hearing and therefore we are of the view that the order of the Tribunal which is ex-parte should be recalled. Accordingly, in the interest of justice and fai .....

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