Ark. Code Ann. § 16-19-704

In the cases contemplated in §§ 16-19-702 and 16-19-703(b), if the defendant has previously filed a setoff, founded on a written instrument purporting to have been signed by the plaintiff, calling for a certain sum, and if the signature of such plaintiff is not denied under oath, the justice shall allow the setoff in the same manner as if the defendant had appeared and shall render judgment accordingly.