2010 (6) TMI 754

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....e respondent. We find force in the contention of the appellant that hearing and disposal of appeal by the Tribunal without giving an opportunity of hearing to the assessee was not just or tenable. In the first place, assessee had authorised Chartered Accountant to appear, who probably did not file the authorisation. Further, it is a case where appellate order in favour of the assessee was reversed....