Held, that the assessee may be on good faith or oversight or mistakenly could not file an application for adjournment separately in this case and remained absent in the belief that adjournment application filed in other cases covered the instant case as well and due to these facts did not appear before the Tribunal. The affidavit of the authorised representative confirming the inadvertent mistake on his part, stood uncontroverted by the Revenue. The  ex-parte order was recalled.(AY.2006-07)