Section 33(5)(b) in Telangana Value Added Tax Act, 2005
(b)Notwithstanding anything contained in subsection (4), where the VAT dealer or TOT dealer or any other dealer who has filed an appeal to the Appellate Tribunal fails to appear before the Appellate Tribunal either in person or by counsel when the appeal is called on for hearing, it shall be open to the Tribunal to make an order dismissing the appeal: