MUHAMMAD JAWAID ZAKARIA (JUDICIAL MEMBER).---This application has been filed at the behest of the Registered Person/Taxpayer requesting therein to recall the Tribunal's order bearing F.E.A. No. 45/KB/2015 dated 19-12-2014.
2. On the date of hearing Sardar M. Ishaque appeared on behalf of the Registered Person while none appeared from the department's side.
3. We have heard arguments of the learned counsel for the Applicant and have also perused the available record of the case. We have found that the main appeal filed by the Registered Person has already been dismissed in default as per order-sheet entry dated 08.01.2007 by the Tribunal.
After dismissal the Appeal, Registered Person moved an Application for restoration which was allowed by the Division Bench of this Tribunal vide order dated 12-04-2011.
4. Further perusal of R & P it reveals that after restoration of the above titled Appeal, this Court issued several notices even after recalling of the order dated 8.1.2007 to the Appellant to contest the case but neither the Appellant nor any A.R appeared. That previously the learned AR repeatedly solicited adjournments which were granted on his requests. Following is the summary of various opportunities provided to the taxpayer.
Sr.No.Date of HearingDescription 25-04-2012 Notices Served. On the request A.R. of Appellant. Adjourned to 22.06.2012 22-06-2012 Notices served. Appellant called absent.
Adjourned to 15-08- 2012 15-08-2012 Notices Served. Respondent called absent.
Adjourned to 13-08-2012.
13-08-2012 Notices Served. Appellant, called absent.
Adjourned to 10-10- 2012.
25-03-2013 Again Notices Served. On the request of the Appellant, the case Adjourned to 03-09-2014.
03-09-2014 Notice Served. Both parties called absent.
Adjourned to 03-12-2014.
03-12-2014 Notices Served. On the request matter is Adjourned to 11-12-2014.
5. Interesting enough the applicant has again filed application for re-calling of the order dated 19- 12-2014 on the pretext that the learned counsel who had to appear before the Tribunal could not attend the proceedings due to illness, however, no supportive document i.e. Medical Certificate from the recognized Medical Hospital has been produced. After restoration of the order by this Tribunal the Taxpayer should be cautious but he opted to remain absent and sought adjournments from time to time. In view of the non-compliant attitude of the taxpayer the application filed by the Taxpayer is hereby dismissed.