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2015 (10) TMI 2543 - ITAT JAIPURNotice of hearing not properly served - authorized person - Held that:- The affidavit filed by the assessee shows that the notice has been received by the employee of the firm, who had not informed any of the partner, therefore, partners of the firm had not represented the case on the date fixed. The case is required to be decided on merit after providing reasonable opportunity of being heard to the assessee. Therefore, we in the interest of justice, recall our order dated 17/10/2014 passed in ITA No. 256/JP/2012. The registry of this office may fix the case in regular hearing. The assessee is directed that if any paper book to be filed, should be filed in advance and also provide copy of same to the revenue. In the result, the present MA petition is allowed.
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