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    <description>An appellate order dismissing an assessee&#039;s appeal without deciding the dispute on merits was held unsuitable for final disposal where the record did not show how or when notices were served. The matter was remanded for fresh adjudication because substantial justice required a reasonable opportunity for the assessee to present submissions and supporting documents before the appellate authority. The appellate authority was directed to reconsider the matter on merits after granting such opportunity.</description>
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      <description>An appellate order dismissing an assessee&#039;s appeal without deciding the dispute on merits was held unsuitable for final disposal where the record did not show how or when notices were served. The matter was remanded for fresh adjudication because substantial justice required a reasonable opportunity for the assessee to present submissions and supporting documents before the appellate authority. The appellate authority was directed to reconsider the matter on merits after granting such opportunity.</description>
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