Allowing the appeal of the assessee , the Court held that passing Ex -parte order without ascertaining whether notice was duly served and assessee had avoided intentionally and deliberately to attend case of hearing would result in miscarriage of justice -Ex -parte order is seta side.
Lalitnirman Business Development (P.) Ltd. v. ITO 259 Taxman 23 (Bom)( HC)
S. 254(1) : Appellate Tribunal – Duties- Passing the Ex -parte order without ascertaining whether notice was duly served and assessee had avoided intentionally and deliberately to attend case of hearing would result in miscarriage of justice -Ex -parte order is seta side. [ R. 24 ]