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Issues:
1. Non-appearance of the assessee during the Tribunal hearing due to a change in office address. 2. Dismissal of the appeal by the Tribunal on default without considering the merits. 3. Authority of the Tribunal to dismiss an appeal for default without going into the merits. 4. Recalling the Tribunal's order for re-hearing on merits. Issue 1: Non-appearance of the assessee during the Tribunal hearing due to a change in office address: The assessee filed a Miscellaneous Petition claiming non-appearance during the hearing was due to the shifting of their office to a new premises, possibly causing the Tribunal's notices to be sent to the old address. The assessee requested the order to be recalled for a fresh hearing on merits. The Tribunal found that notices were sent to the address provided by the assessee, and thus, there was no mistake in sending the notices. However, the Tribunal acknowledged the need to recall the order for a re-hearing on merits based on legal precedents. Issue 2: Dismissal of the appeal by the Tribunal on default without considering the merits: The Tribunal dismissed the appeal of the assessee on default without delving into the merits of the case. The assessee argued that such a dismissal by the Tribunal was not permissible as it was an error of law. Legal arguments cited the decision of the Apex Court and the Bombay High Court, emphasizing that the Tribunal should not dismiss an appeal for default without assessing the merits. The Tribunal agreed that dismissing the appeal without considering the merits was an erroneous order, requiring a recall for a fresh hearing on merits. Issue 3: Authority of the Tribunal to dismiss an appeal for default without going into the merits: There was a difference of opinion among the judges regarding the Tribunal's authority to dismiss an appeal for default without considering the merits. While one judge cited decisions supporting the Tribunal's power to dismiss appeals for default, another judge emphasized the need for consistency and uniformity in Tribunal decisions. The judge highlighted that deviating from established views could shake public confidence in the judicial process. Ultimately, both judges agreed to recall the Tribunal's order for a fresh hearing, despite differing views on the Tribunal's authority. Issue 4: Recalling the Tribunal's order for re-hearing on merits: The Tribunal decided to recall its order and directed the Registry to post the appeal for a fresh hearing on merits. Despite differing opinions on the Tribunal's authority to dismiss appeals for default, both judges concurred on the need to recall the order for a re-hearing. The decision aimed to ensure fairness and adherence to legal principles in the appeal process. This detailed analysis of the judgment addresses the issues of non-appearance due to a change in address, dismissal of the appeal on default, the Tribunal's authority in such matters, and the decision to recall the order for a fresh hearing on merits, providing a comprehensive understanding of the legal proceedings and reasoning behind the judgment.
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