2010 (2) TMI 449

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..... ough this matter is coming up repeatedly on the board for so many days and restoration was allowed earlier on 7-8-2009 for grant of fair opportunity of hearing to the appellant, notices have been returned back without being served. The evidence of return of the notices are also available on record. On 26-10-2009 when the matter came up for failure of assessee to respond to the notice, another oppo .....

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..... dated 31-8-2006. That authority having considered the appellants leniently even allowing the modification application for the said order passed on 27-7-2006, that did not serve any useful purpose in absence of appellant for proper presentation of this case. He decided the issue in para 4 of the appellate order and decided the matter against assessee. Keeping the matter pending is to make abuse of .....

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