Against the ex-parte order the assessee filed an appeal. Court held that it was  the duty of the Appellant to give changed address with the Tribunal. The Appellant did not give it’s new address to the Tribunal and the notice was served to the Appellant on the address given by it. In fact, it was also the boundant duty of the Appellant to attend to the Appeal filed by it. Simply by filing the Appeal the duty of the Appellant does not come to an end, it has to attend the matter. Considering that in the absence of the Appellant the matter has been decided on merits and the Appeal involves the right of the Appellant the Court directed the appellant to pay cost of Rs, 25000 and directed the Tribunal to decide on merits.