https://www.taxtmi.com/caselaws?id=55332 Section 254(1) requires the Tribunal to give both parties a meaningful opportunity of hearing, and service of notice is an essential part of that right. Where postal service at the address supplied by the Revenue fails, the Tribunal may use its incidental and ancillary powers to secure service through the income-tax authorities so that appellate jurisdiction is effectively exercised. On the facts, because the Revenue did not take effective steps to secure service despite sufficient opportunity, the appeal could not proceed on merits and dismissal was justified. en-us Fri, 30 Jul 2004 00:00:00 +0530 Thu, 25 Nov 2010 16:01:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55332 Section 254(1) requires the Tribunal to give both parties a meaningful opportunity of hearing, and service of notice is an essential part of that right. Where postal service at the address supplied by the Revenue fails, the Tribunal may use its incidental and ancillary powers to secure service through the income-tax authorities so that appellate jurisdiction is effectively exercised. On the facts, because the Revenue did not take effective steps to secure service despite sufficient opportunity, the appeal could not proceed on merits and dismissal was justified. Case-Laws Income Tax Fri, 30 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55332