(1) Where an appellant or his authorized representative does not appear on the date fixed for hearing of an appeal filed under rule 30 or 31, the appellate authority or the Tax Board, as the case may be, may dismiss the appeal in default.

(1A) An application for restoration of appeal shall be submitted to the Appellate Authority in Form VAT-32, electronically through the official website of the Department in the manner as provided therein.

(2) Where the appellant makes an application in Form VAT-32 within thirty days of the date of communication of such order, and satisfies the authority who dismissed the appeal, that he was prevented by sufficient cause from appearing before him on the date that had been fixed for hearing, such appeal may be restored with such conditions as may be deemed fit:

Provided that while computing the time limit specified above, the period from 20th March 2020 to 30th September 2020 shall be excluded.