2005 (11) TMI 60

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....er appeal. It is a common ground that the appellant was not heard by the Tribunal before passing the order under appeal. All that the Tribunal has in this regard stated is that since the assessee has not appeared despite a notice under registered AD the appeal was being decided on the merits ex parte. Mr. P.C. Jain, learned counsel for the appellant did not dispute the proposition that the Tribuna....

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....was never actually received by anyone responsible in the company to respond to the same. No notice on a second address which was according to Mr. Jain available on the record was ever sent to the appellant-company. Be that as it may, the fact remains that the order under appeal has been passed without hearing the appellant. Such a hearing would in our opinion promote the ends of justice if the mat....