https://www.taxtmi.com/caselaws?id=66973 Non-service of hearing notices at the address stated in the memorandum of appeal meant the assessee's absence before the appellate authority could not be treated as a valid basis to regard the appeals as incompetent under section 249(1) of the Income-tax Act, 1961. On those facts, the proper course was to issue fresh notice and decide the appeals on merits after hearing both sides. The order treating the appeals as incompetent was set aside and the matter was remanded for fresh disposal on merits. en-us Tue, 29 Apr 1980 00:00:00 +0530 Tue, 08 Mar 2011 13:35:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66973 Non-service of hearing notices at the address stated in the memorandum of appeal meant the assessee's absence before the appellate authority could not be treated as a valid basis to regard the appeals as incompetent under section 249(1) of the Income-tax Act, 1961. On those facts, the proper course was to issue fresh notice and decide the appeals on merits after hearing both sides. The order treating the appeals as incompetent was set aside and the matter was remanded for fresh disposal on merits. Case-Laws Income Tax Tue, 29 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66973