TMI Blog2022 (4) TMI 1508X X X X Extracts X X X X X X X X Extracts X X X X ..... asons given by assessee for non- appearance by the assessee on the date of hearing was false. In view of the aforesaid facts and in view of the well settled principle that sufficient opportunity of hearing should be afforded to parties and no party should be condemned unheard, we are of the view that in the interest of the justice, ex parte orders passed by the Tribunal needs to be recalled. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the captioned appeals were decided ex-parte. He submitted that the non-appearance from the side of assessee was on account of non-receipt of notice for hearing on the day when the appeals were fixed for hearing. In support of his contention about non-receipt of notice, he pointed to the affidavit filed by the director of the assessee. Learned AR submitted that the non-appearance by the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of hearing was false. In view of the aforesaid facts and in view of the well settled principle that sufficient opportunity of hearing should be afforded to parties and no party should be condemned unheard, we are of the view that in the interest of the justice, ex parte orders passed by the Tribunal needs to be recalled. We therefore recall the order in ITA No.6206/Del/2015 CO No.398/Del/2015 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
