2011 (4) TMI 427

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..... the assessee-company but the same were received by the former Manager, whose services were already terminated - This is the violation of the principles of natural justice as per the doctrine of Audi Alterm Partem - Hence, set aside both the impugned orders and the matter back to the Tribunal to decide the appeals filed by the department de novo but by providing reasonable opportunity to the assess .....

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..... itions. Being aggrieved, the department has filed appeals in both the cases before the Tribunal, who vide its impugned common order dated 26-11-2008 set aside the order of the First Appellate Authority and restored the additions made by the A.O., but the said order was an ex-parte order as mentioned in the title of the order. However, inadvertently, in paragraph No. 2, it was mentioned by the Pres .....

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..... t the termination of the services of the Manager. 5. By considering the rival submissions and on perusal of the record, it appears that the impugned order dated 26-11-2008 was passed ex-parte as the notices were not received by the assessee-company but the same were received by the former Manager, whose services were already terminated. This is the violation of the principles of natural just .....

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