https://www.taxtmi.com/caselaws?id=238943 The Tribunal recalled the ex parte order of the Tribunal, emphasizing the importance of natural justice and the right to be heard before condemnation. Despite the Departmental representative's argument against recalling the order due to the refusal of notice by an illiterate employee, the Tribunal found that the assessee, as the sole proprietor, should not be penalized for the employee's actions. The Tribunal considered the assessee's intention to participate in the proceedings, acknowledging the regular correspondence received at the business address. By recalling the order, the Tribunal ensured procedural fairness and upheld the principle of natural justice for the assessee. en-us Fri, 13 Jul 2012 00:00:00 +0530 Thu, 24 Oct 2013 19:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238943 The Tribunal recalled the ex parte order of the Tribunal, emphasizing the importance of natural justice and the right to be heard before condemnation. Despite the Departmental representative's argument against recalling the order due to the refusal of notice by an illiterate employee, the Tribunal found that the assessee, as the sole proprietor, should not be penalized for the employee's actions. The Tribunal considered the assessee's intention to participate in the proceedings, acknowledging the regular correspondence received at the business address. By recalling the order, the Tribunal ensured procedural fairness and upheld the principle of natural justice for the assessee. Case-Laws Income Tax Fri, 13 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238943