2013 (11) TMI 120

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....ound that the notice sent by the Tribunal was refused by an illiterate employee working in the tent house and not by the assessee. The assessee has also filed an affidavit in support of his claim. It was pleaded that by refusing the notice rather the assessee is the loser and is not getting any benefit. If the intention would have been of nonappearance then there was no need to file these appeals ....

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....led an affidavit that an illiterate employee might have refused without considering the nature of the notice, therefore, we are of the considered opinion the assessee should not be penalised, that too, without hearing the assessee. We are in agreement with the arguments of learned counsel for the assessee that the assessee is not getting any benefit from such refusal rather these appeals were file....