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    <title>2019 (5) TMI 2051 - ITAT DELHI</title>
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    <description>An appellate dismissal for non-prosecution was set aside because the record did not show service of the hearing notices, so the assessee had not been given an effective opportunity of hearing. The Tribunal also noted that an identical issue in the assessee&#039;s own case had already been restored for fresh consideration, and held that remand would serve the interests of justice. The appeals were therefore sent back for fresh adjudication with adequate opportunity to the assessee.</description>
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      <description>An appellate dismissal for non-prosecution was set aside because the record did not show service of the hearing notices, so the assessee had not been given an effective opportunity of hearing. The Tribunal also noted that an identical issue in the assessee&#039;s own case had already been restored for fresh consideration, and held that remand would serve the interests of justice. The appeals were therefore sent back for fresh adjudication with adequate opportunity to the assessee.</description>
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