The assessee failed to effectively participate before both the Assessing Officer and the Commissioner (Appeals), resulting in an ex parte appellate order. The Tribunal held that although the assessee had been negligent in prosecuting the matter, the dispute ought to be decided on the merits and no person’s rights should be defeated without an effective opportunity of hearing. Accordingly, the assessment was restored to the Assessing Officer for fresh adjudication with a direction that the assessee shall fully cooperate and shall not seek unnecessary adjournments. (AY. 2013-14).