2004 (9) TMI 16

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....d 48/Ind of 2003, which arises out of I.T.A. Nos. 164, 626 and 627/Ind of 1997. By the impugned order, the Tribunal has allowed the application of the assessee seeking rectification of the main order passed by the Tribunal in appeal and has accordingly recalled the main order on the ground that the assessee was not found to be served the notice of the appeal before the appeal was finally heard an....

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....orical finding recorded by the Tribunal holding that the assessee was not served the memo of appeal before it was heard finally. Under these circumstances, it was held that the appeal which was heard ex parte and without notice to an assessee deserves to be set aside. In our opinion, the Tribunal was perfectly justified in recalling the order, which in our opinion, was passed behind the back of th....