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2014 (5) TMI 965 - AT - Income TaxEx-parte order u/s 144 of the Act – Opportunity of being heard – Held that:- The appeal of the assessee was dismissed by the CIT(A) on the ground that the assessee did not put in an appearance on the six dates of hearing – assessee contended that due to the assessee becoming a sick company and referred to the BIFR and also there being change of address, notice of hearing could not be served on the assessee - the assessee could not comply with the notice of hearing issued by the CIT(A) – the matter is required to be remitted back to the CIT(A) for freesh adjudication – Decided in favour of Assessee.
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