TMI Blog1981 (9) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... lhi and it has a branch atBombay. For the assessment year 1977-78, the assessment was completed on12-10-1979 on a total income of Rs. 98,653. In this assessment a sum of Rs. 8,588 was added as extra profit in the trading account. The assessee filed an appeal on5-12-1979 against this addition. The appeal was fixed for hearing by the AAC on28-1-1980, but according to the AAC nobody attended before h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ortunity of being heard by the AAC the matter should be remitted back to him. He referred to the judgment in re. Lakshmi Industries Cold Storage Co. (P.) Ltd. [1980] 124 ITR 828 (All.) and the judgment in CIT v. ITAT [1980] Tax 56(2)---17 (Ker.). The learned departmental representative relied on the order of the AAC. 3. In the case of Sub-Divisional Officer v. Raja Srinivasa Prasad Singh AIR 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he jurisdiction to set aside that order and proceed to pass a fresh order after hearing both sides as enjoined in section 254(1) of the Act. In this case the allegation made by the assessee is that notice of hearing for28-1-1980was not received by the assessee at all. When this fact was brought to the notice of the AAC by petition dated27-9-1980, the AAC has not stated that the aforesaid notice wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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