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    <description>An ex parte appellate dismissal for non-compliance was set aside because notices were sent to an incorrect e-mail address and the assessee was given only three opportunities within 13 days, which did not provide an effective chance to be heard. As the grievance concerned denial of reasonable hearing and the merits had not been examined, the matter was remanded to the first appellate authority for fresh disposal after granting proper opportunity of hearing.</description>
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      <description>An ex parte appellate dismissal for non-compliance was set aside because notices were sent to an incorrect e-mail address and the assessee was given only three opportunities within 13 days, which did not provide an effective chance to be heard. As the grievance concerned denial of reasonable hearing and the merits had not been examined, the matter was remanded to the first appellate authority for fresh disposal after granting proper opportunity of hearing.</description>
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