https://www.taxtmi.com/caselaws?id=797097 Rule 20 requires the Tribunal to fix hearings with sufficient time to serve notice, enabling parties to appear and be heard. Where prior hearings were adjourned because the Tribunal did not function and no notice of the subsequently fixed hearing was issued to the assessee, an ex parte merits decision without verifying service breaches that requirement and causes a failure of justice. The ex parte appellate order was therefore set aside, and the appeal was restored for fresh adjudication after notice to both parties. en-us Mon, 10 Aug 2026 00:00:00 +0530 Mon, 17 Aug 2026 08:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797097 Rule 20 requires the Tribunal to fix hearings with sufficient time to serve notice, enabling parties to appear and be heard. Where prior hearings were adjourned because the Tribunal did not function and no notice of the subsequently fixed hearing was issued to the assessee, an ex parte merits decision without verifying service breaches that requirement and causes a failure of justice. The ex parte appellate order was therefore set aside, and the appeal was restored for fresh adjudication after notice to both parties. Case-Laws Income Tax Mon, 10 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797097