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2010 (2) TMI 1190

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....DR ORDER PER K.G. BANSAL : AM In this case, the Tribunal had passed the order on 10.12.2008, in which the appeal of the assessee was partly allowed. The order was passed ex-parte qua the assessee inter-alia for the reason that notice of hearing dated 22.10.2008 was issued to the assessee, fixing the case for hearing on 10.12.2008, but nobody attended on this day. No application for adjournment ....

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....y, had also filed an affidavit dated 18.12.2009 to the effect that neither he nor any authorized agent received the notice of hearing for 10.12.2008. In reply, the ld. DR submitted that while earlier notices were received by the assessee, it is not understandable as to how notice for hearing on 10.12.2008 was not received by the assessee. 3. We have considered the facts of the case and submission....