2004 (9) TMI 82

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..... g the matter ex parte - Tribunal ought to have waited for proper service and after the proper service on the party, it ought to have decided the matter - In view of this, the ends of justice would be met if the impugned order is set aside and the Tribunal is directed to decide the appeal afresh after ensuring effective service on the assessee in accordance with law - IT APPEAL NO. 477 OF 2003 - - .....

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..... entative and perusing the record." Before this court also, the respondent is not served. It appears that the Tribunal rendered the decision in the absence of the assessee without effective service. The notice which was sent has been received with the postal remark "left". This indicates that the assessee was not served with the notice. A matter can be decided in the absence of a party, provided, .....

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