https://www.taxtmi.com/caselaws?id=215828 Proper service of hearing notice is necessary to satisfy the Tribunal's duty under the Income-tax Act to afford both parties an opportunity of being heard. Where the revenue does not ensure service at the address stated in its appeal memorandum, the appeals should not be decided on merits and may be dismissed for ineffective service. The Tribunal may use incidental and ancillary powers to make its jurisdiction effective, including directing service through income-tax authorities or adopting procedural assistance consistent with established practice and substituted-service principles under the Code of Civil Procedure. Revenue may seek recall if the assessee is subsequently traced. en-us Tue, 26 Jun 2012 00:00:00 +0530 Mon, 20 Aug 2012 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215828 Proper service of hearing notice is necessary to satisfy the Tribunal's duty under the Income-tax Act to afford both parties an opportunity of being heard. Where the revenue does not ensure service at the address stated in its appeal memorandum, the appeals should not be decided on merits and may be dismissed for ineffective service. The Tribunal may use incidental and ancillary powers to make its jurisdiction effective, including directing service through income-tax authorities or adopting procedural assistance consistent with established practice and substituted-service principles under the Code of Civil Procedure. Revenue may seek recall if the assessee is subsequently traced. Case-Laws Income Tax Tue, 26 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215828