https://www.taxtmi.com/caselaws?id=379175 The Tribunal allowed the miscellaneous application and ordered the restoration of the appeal for the assessee. The decision was based on the finding that the notice of hearing was returned due to an insufficient address, leading to the assessee not being properly notified of the hearing date. The Tribunal set aside the ex-parte order in accordance with Rule 24 of the Appellate Tribunal Rules, emphasizing the importance of fairness. The registry was instructed to schedule a fresh hearing for the appeal to ensure the assessee's opportunity to present their case. en-us Wed, 24 Apr 2019 00:00:00 +0530 Mon, 29 Apr 2019 06:57:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379175 The Tribunal allowed the miscellaneous application and ordered the restoration of the appeal for the assessee. The decision was based on the finding that the notice of hearing was returned due to an insufficient address, leading to the assessee not being properly notified of the hearing date. The Tribunal set aside the ex-parte order in accordance with Rule 24 of the Appellate Tribunal Rules, emphasizing the importance of fairness. The registry was instructed to schedule a fresh hearing for the appeal to ensure the assessee's opportunity to present their case. Case-Laws Income Tax Wed, 24 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379175