https://www.taxtmi.com/caselaws?id=67007 An ex parte appellate order was found unsustainable where the hearing notice had been returned unserved and the assessee was denied an effective opportunity to appear. The appellate authority had proceeded on the assumption that the address was incorrect, but the record indicated that notice should be issued to the correct address and, if necessary, served through the assessing officer. The denial of proper notice and hearing was treated as inconsistent with fair hearing requirements, so the order was set aside and the matter remitted for fresh disposal after due notice and opportunity of hearing. en-us Thu, 19 Nov 1981 00:00:00 +0530 Tue, 08 Mar 2011 17:15:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67007 An ex parte appellate order was found unsustainable where the hearing notice had been returned unserved and the assessee was denied an effective opportunity to appear. The appellate authority had proceeded on the assumption that the address was incorrect, but the record indicated that notice should be issued to the correct address and, if necessary, served through the assessing officer. The denial of proper notice and hearing was treated as inconsistent with fair hearing requirements, so the order was set aside and the matter remitted for fresh disposal after due notice and opportunity of hearing. Case-Laws Income Tax Thu, 19 Nov 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67007