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2012 (11) TMI 940 - AT - Income TaxEx-parte assessment made u/s.144 of the Income Tax Act - notice under section 142(1) of the Act – alleged that there was no compliance on behalf of the assessee to any of the notices issued by the AO – Held that:- Director of the Company was incharge of the company’s day to day affairs at Mumbai. The other directors were residing at Calcutta – he was diagnosed as suffering from cancer and, therefore, could not attend the proceedings before the AO. That is the reason why the final show cause notice dated 10/11/2008 was sent by the AO to the Kolkatta address of the other directors – said director ultimately died on 19/4/2010 and that was the time when the proceedings before CIT(A) had come up for hearing - direct the assessee to make proper compliance before the AO to enable the AO to decide the issue afresh - appeals allowed for statistical purposes
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