Section 16 in Authority for Advance Rulings (Procedure) Rules, 2003
16. Hearing of application ex parte.-
Where on the date fixed for hearing or any other day to which the hearing may be adjourned, the applicant or the Commissioner does not appear in person or through an authorized representative when called on for hearing, the Authority may dispose of the application ex parte on merits:Provided that where an application has been disposed of as above and the applicant or the Commissioner, as the case may be, applies within 15 days of receipt of the order and satisfies the Authority that there was sufficient cause for his non appearance when the application was called upon for hearing, the Authority may after allowing the opposite party a reasonable opportunity of being heard, make an order setting aside the ex parte order and restore the application for fresh hearing.
