Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2014 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (7) TMI 1181 - ITAT LUCKNOWNon valid of service of notice - Best Judgment assessment - Held that:- The order of the ld. CIT(A) he has recorded about issuance of notice, but there is no evidence with regard to valid service of notice of hearing upon the assessee. The ld. CIT(A) has heard the appeal ex-parte qua the assessee and dismissed the same. Since the appeal has been disposed of without affording opportunity of being heard to the assessee, we are of the considered view that an opportunity should be afforded to the assessee and the matter may be restored to the file of the ld. CIT(A). Accordingly, we set aside the order of the ld. CIT(A) and restore the matter to his file with a direction to re-adjudicate the appeal afresh on merit after affording opportunity of being heard to the assessee. The assessee is also directed to extend all sort of co-operation to the ld. CIT(A) and to put his appearance as and when desired by the ld. CIT(A). The ld. CIT(A) is also directed to dispose of the appeal within a period of six months from the date of receipt of the order of the Tribunal. - Decided in favour of assessee for statistical purposes.
|