the appellant had no opportunity to put forward itscaseor version on merits, we are of the considered view that in the facts and circumstances peculiar to thiscase, the order under appeal deserves to be quashed and set aside. That is quashed and set aside only on the short ground that the impugned order violates the principles of natural justice. Once the representative for the assessee withdrew his power of attorney, a notice was issued to the parties to appear, but without ascertaining whether that notice was duly served on the assessee, there is a proof of such service and the assessee has avoided intentionally and deliberately to attend thecaseor hearing, the Tribunal should not have proceeded further. Such an approach results in miscarriage of justice as well.