https://www.taxtmi.com/article/detailed?id=8360 Notice and communication of adjourned hearing dates by the Income Tax Appellate Tribunal must be reliable: posting dates only in cause lists or on notice boards or announcing dates orally when representatives are absent is insufficient. Proper communication requires written notices when parties or their authorised representatives are not present and, when a representative is present, a signed order sheet or acknowledgement fixing the next date. Where notice is defective, dismissal for non-appearance should be avoided; tribunals should either decide on merits from available records or adjourn to afford a reasonable opportunity to be heard. en-us Mon, 04 Feb 2019 07:09:32 +0530 Wed, 11 Feb 2026 15:58:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8360 Notice and communication of adjourned hearing dates by the Income Tax Appellate Tribunal must be reliable: posting dates only in cause lists or on notice boards or announcing dates orally when representatives are absent is insufficient. Proper communication requires written notices when parties or their authorised representatives are not present and, when a representative is present, a signed order sheet or acknowledgement fixing the next date. Where notice is defective, dismissal for non-appearance should be avoided; tribunals should either decide on merits from available records or adjourn to afford a reasonable opportunity to be heard. Articles Income Tax Mon, 04 Feb 2019 07:09:32 +0530 https://www.taxtmi.com/article/detailed?id=8360