On appeal the Tribunal by recording that no representative had appeared on behalf of the assessee on July 12, 2016 and also on the previous occasions proceeded to decide the matter on the merits. Court held that the nature of disputes involved for adjudication of the Tribunal were on factual aspects. The Tribunal being the final fact finding authority was expected to grant sufficient opportunity to the assessee to submit his case. The Tribunal’s proceeding to decide the appeal on the merits without granting sufficient opportunity to the assessee would prejudice the assessee’s interest. The further appeal under section 260A of the Income-tax Act, 1961 before the court would be on substantial questions of law. In the circumstances, the order of the Tribunal was not sustainable and needed to be set aside on the ground of violation of principles of natural justice.(AY. 2010-11)