1991 (11) TMI 23

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.... us to direct the Tribunal to refer the following questions for the opinion of this court : "(a) Whether there was any material on record for the Appellate Tribunal to legally hold that there was substituted service of the notice on the assessee-appellant in accordance with the law? (b) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in....

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...., High Court's order that grant of opportunity of hearing on such applications is mandatory and a must (sic) ? (e) Was the Appellate Tribunal justified in law and it did not act arbitrarily in rejecting the first ever prayer of the assessee made for a short adjournment of hearing in the assessee's own appeal which was sought by the assessee as per the advice of the assessee's counsel for filing....

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....he ex parte order as the applicant (assessee) failed to appear before him pursuant to the notice issued under section 143(2). The service was effected on the applicant by resorting to affixation. The dispute was carried in appeal to the Appellate Assistant Commissioner, who dismissed the appeal. Then the dispute was further carried to the Tribunal which too decided the appeal ex parte. None of ....