Held, that the notices had been issued to the e-mail address mentioned by the assessee in the appeal memo. The claim of the assessee before the Tribunal was that there was a change in the e-mail address after filing of form 35. This was not disputed by the Department. According to section 250(2) of the Act, the appellant has a right to be heard at the hearing of the appeal. The Commissioner (Appeals) had not decided the appeals on the merits and had merely upheld the order of the Assessing Officer dismissing appeal on non-prosecution. Therefore, in the interest of justice, all these appeals were to be restored before the Commissioner (Appeals), with a direction to the assessee to submit the paper books for all those six assessment years within 90 days. After considering the submission of the assessee and granting opportunity of hearing, the Commissioner (Appeals) was to decide the issue on the merits and in accordance with the law.(AY.2009-10 to 2014-15)