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2013 (11) TMI 120 - ITAT INDORERecalling of Ex-parte order of Tribunal –Employee of the assessee refused to take the notice - The assessee filed an affidavit in support of his claim - Held that:- The assessee is not getting any benefit from such refusal rather these appeals were filed by the assessee himself - If the intention would have been of nonappearance then there was no need to file these appeals before the Tribunal - The letters or the orders sent to the above address are regularly served upon the deponent/assessee. There is a mistake on the part of the employee of the assessee, for which, the assessee should not be penalized - In view of the principle of natural justice, no person should be condemned unheard – appeals restored.
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