https://www.taxtmi.com/caselaws?id=155426 A tax appellate authority must give notice of the adjourned hearing date and a real opportunity of hearing; deciding an appeal ex parte on the adjourned date without fresh notice is invalid. Where additional evidence is admitted or relied upon, the opposite party should ordinarily be given an opportunity to rebut it, or the matter should be remanded for fresh consideration. On the facts stated, the Tribunal's ex parte disposal and restoration of the assessment without considering the additional evidence or ordering remand were unsustainable, and the revision was allowed with a direction for rehearing after due notice. en-us Mon, 03 Aug 1987 00:00:00 +0530 Wed, 04 Sep 2013 13:11:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155426 A tax appellate authority must give notice of the adjourned hearing date and a real opportunity of hearing; deciding an appeal ex parte on the adjourned date without fresh notice is invalid. Where additional evidence is admitted or relied upon, the opposite party should ordinarily be given an opportunity to rebut it, or the matter should be remanded for fresh consideration. On the facts stated, the Tribunal's ex parte disposal and restoration of the assessment without considering the additional evidence or ordering remand were unsustainable, and the revision was allowed with a direction for rehearing after due notice. Case-Laws VAT and Sales Tax Mon, 03 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155426