JUDGMENT HON'BLE DILIP GUPTA, J. This appeal arises from an order of the Income Tax Appellate Tribunal dated 27 December 2013 in relation to the Assessment Year 2004-05. 2. The appellant - assessee was not present before the Tribunal and the appeal was disposed of on merits in its absence. The Tribunal has observed that notice of the hearing of the appeal on 16 December 2013 was sent on 28 October 2013 by speed post. The Tribunal has further observed that since the notice was not returned unserved, it should be presumed that the notice had been served. In our view, the interest of justice would require that the submissions which have been urged on behalf of the assessee, should be considered by the Tribunal afresh. 3. In the circumstances and without expressing any opinion on the merits of the appeal and the contentions raised therein, we restore the proceedings back to the Tribunal for fresh consideration of the appeal. For that purpose, we set aside the impugned order dated 27 December 2013. 4. It would not be necessary to express any opinion on the view taken by the Tribunal on the merits of the issues raised in the appeal. The appellant shall report its appearance before the Tribunal together with a certified copy of this order on 6 May 2014 so that directions can be issued for early hearing of the appeal. 5. The appeal is, accordingly, disposed of. There shall be no order as to costs.