https://www.taxtmi.com/caselaws?id=300410 An ex parte appellate disposal cannot be sustained where the appeal is not decided on merits and the assessee is not given adequate opportunity of hearing. The appellate authority's dismissal for non-appearance, without substantive adjudication, was held impermissible because the matter had to be considered in accordance with law after proper hearing. The ex parte order was therefore set aside and the appeal remanded for fresh decision on merits after granting adequate opportunity to the assessee. en-us Wed, 19 Feb 2020 00:00:00 +0530 Mon, 31 Jan 2022 21:09:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300410 An ex parte appellate disposal cannot be sustained where the appeal is not decided on merits and the assessee is not given adequate opportunity of hearing. The appellate authority's dismissal for non-appearance, without substantive adjudication, was held impermissible because the matter had to be considered in accordance with law after proper hearing. The ex parte order was therefore set aside and the appeal remanded for fresh decision on merits after granting adequate opportunity to the assessee. Case-Laws Income Tax Wed, 19 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300410