Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 9 - AT - Income TaxValidity of order of CIT(A) dismissing the appeal ex-parte - entitlement to be provided with adequate opportunity of being heard - No evidence to serve the notices or were received back unserved - HELD THAT:- CIT (A) goes to prove that notices for appearance of the assessee were issued on 05.072017, 28.08.2017 and 17.10.2017 in all the three appeals but it is nowhere recorded in the order that if the notices were served upon the assessee or the notices were received back unserved. CIT (A) has proceeded to decide the appeals without getting the notices served on the assessee which amounts to denial of adequate opportunity of being heard. So, we are of the considered view that in the interest of justice, assessee is entitled to be provided with adequate opportunity of being heard, hence impugned orders passed by the CIT (A) are set aside and remanded back to the CIT (A) to decide afresh after providing an opportunity of being hard to the assessee.- Appeals filed by the assessee are allowed for statistical purposes.
|