COMMISSIONER OF INCOME TAX Vs. P.V. KUMAR

JUDGEMENT

(1.) THIS appeal is filed by the appellant, CIT, against the order made by the Tribunal in ITA No. 3301/Del/1998 on 22nd

(2.) BEFORE this Court also, the respondent is not served. It appears that the Tribunal rendered the decision in the absence of the assessee without effective service. The notice which was sent has been received with the postal remark "left". This indicates that the assessee was not served with the notice. A matter can be decided in the absence of a party, provided, the party has been served and thereafter the party does not remain present before the Court or Tribunal. But when the notice notifying the date of hearing has not been served on the assessee, there is no question of deciding the matter ex parte. The Tribunal ought to have waited for proper service and after the proper service on the party, it ought to have decided the matter.

(3.) IN view of this, the ends of justice would be met with if the impugned order is set aside and the Tribunal is directed to decide the appeal afresh after ensuring effective service on the assessee in accordance with law. Ordered accordingly.