2023 (4) TMI 595

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....08 although the questions of law have not been framed. In the memorandum of revision, seven questions of law have been proposed pertaining not only to the merit of the assessment order but on the point that the impugned order has been passed on an ex parte basis without recording any satisfaction about service upon the revisionist. Since learned counsel for parties admit that the issue pertaining to order passed by first appellate authority is required to be seen on merits by the second appellate authority, the issue of question of law pertaining to present revision is confined to the proposed question of law at Sl. No.5 i.e. 'whether the learned Tribunal was justified to decide appeal filed by revenue on an ex parte basis on the very....

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....peal had been served upon partner of firm on 27th February, 2008 and despite having notice of second appeal, when the revisionist failed to appear on the date of hearing i.e. on 15th April, 2008, the said second appeal was decided on an ex parte basis and there is no error in such a decision. Upon consideration of submissions advanced by learned counsel for parties and perusal of material on record, it is apparent particularly from a reading of the impugned order that the same has been passed on an ex parte basis while recording that notices were issued to the partner of firm, Mr. Avnish Kumar and was served upon him on 27th February, 2008 fixing 15th April, 2008 as the next date of hearing and when the said person failed to appear on beha....