https://www.taxtmi.com/caselaws?id=212980 Section 254(1) requires both parties to an appeal to be given a opportunity of hearing, and that safeguard is substantive rather than formal. Where notice to the assessee could not be served through ordinary post, the Tribunal may use incidental and ancillary powers to direct effective service through the departmental machinery so that the appeal can be heard on merits. If the Revenue does not take effective steps to secure service, the appeal cannot proceed to adjudication and may be dismissed for want of service and hearing. en-us Tue, 17 Apr 2012 00:00:00 +0530 Fri, 24 May 2013 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212980 Section 254(1) requires both parties to an appeal to be given a opportunity of hearing, and that safeguard is substantive rather than formal. Where notice to the assessee could not be served through ordinary post, the Tribunal may use incidental and ancillary powers to direct effective service through the departmental machinery so that the appeal can be heard on merits. If the Revenue does not take effective steps to secure service, the appeal cannot proceed to adjudication and may be dismissed for want of service and hearing. Case-Laws Income Tax Tue, 17 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212980