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2019 (1) TMI 846 - ITAT DELHIDemand u/s 201(1A) - Assessee has denied having received any such show cause notice - Held that:- . In assessee’s appeal before CIT(A), the assessee had taken a ground of appeal to the effect that the AO erred on facts and in law in passing order without giving any opportunity of being heard to the assessee, against the principles of natural law of justice. However, this ground was dismissed by the Ld. CIT(A), merely on the basis of show cause notice mentioned by the AO aforesaid order dated 26.12.2012, despite assessee’s contention that no such show cause notice was served on the assessee. We find that the assessee has denied receiving any such show cause notice from the AO and as there is nothing on record to show that the show cause notice issued by the AO was served on the assessee. In view of the above, we direct the AO to pass a fresh order, after giving reasonable opportunity of being heard to the assessee - Appeal of the assessee is partly allowed for statistical purposes.
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