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2012 (5) TMI 40 - ITAT PUNENotice of hearing sent to the assessee at the address given in Form No. 36 returned back unserved - no intimation given by departmental representative for effective service on the respondent assessee - Held that:- Since notice of hearing was handed over to the DR well in advance of the date of hearing and was unable to say whether service had been effected or not the appeal of the Revenue could not be heard on merit in absence of service of notice upon assessee - revenue has not provided proper address of assessee - opportunity of hearing is essential before adjudicating appeal for which service of notice is condition precedent - once revenue is not able to get exact address of assessee, how it will follow the same, in case matter is decided in favour of revenue – against revenue.
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