Default of appearance
14. If, on an appeal or application against a determination or assessment, the appellant or applicant does not appear at the time and place appointed for the hearing the President or the Tribunal may dismiss the appeal or application, and if any other party to the proceedings or any party to a reference does not appear at such time and place as aforesaid the President or the Tribunal may hear and determine the appeal, application or reference in his absence and may make such order as to costs as he or it thinks fit.