2022 (7) TMI 1499

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..... iled by assessee did not contain any grounds either at serial no. 10 of form no. 36 or any other annexure attached to it. Therefore no grounds of appeal are filed by assessee along with both the appeals. Assessee has also not made available any other address to the Registry at which notices can be served to it. In view of the above facts, in absence of grounds of appeal filed by the assessee .....

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..... open court. However, after that on five occasions none appeared on behalf of the assessee. 02. The notice of hearing sent by RPAD by the Registry has also come back unserved, where the address could not be located or remark is left 03. The co-ordinate Bench specifically noted that form no. 36 filed by assessee did not contain any grounds either at serial no. 10 of form no. 36 or any other .....

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