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2014 (11) TMI 687 - AT - Income TaxVarious grounds raised by revenue as well as assessee long back - No efforts made to dispose appeal - Held that:- The appeals were filed in 2005 and thereafter no effort was made by the assessee as well as the Revenue to get the appeals disposed of - numerous notices of hearing were issued to the assessee and sometime assessee’s representative appeared and sought adjournment – revenue had made his all efforts to contact the assessee on the last known address, but he was not able to trace out the whereabouts of the assessee - Now the assessee has also stopped appearing before the Tribunal despite various notices issued to him - the assessee is not available at the last given address, therefore, no purpose would be served by issuing notices to him – revenue has also contended that the order of the CIT(A) is cryptic, as he has not dealt with the issues on merit - thus, the matter is to be remitted back to the CIT(A) for adjudication – Decided in favour of revenue.
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