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Section 221 Error Resolution Notice of absence of Notice of Release of Notice of Hearing by Registered Post: Verification on envelope affirms the competent representative's argument that it was not available at the address provided by the Postal Department's hearing envelope. The notice was returned, confirming that the addressee was not available, but the appellate tribunal mistakenly monitored it because Assessie had refused to accept the hearing notice of Mississippi's absence at the hearing date. Neither intentionally nor deliberately the order was withdrawn by the appellate tribunal. And restored the request best law firm from Kohlu lawyer