TMI Blog2004 (9) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... tter of fact the notice was served on the husband of the assessee and the assessee had participated in the proceeding before the Assessing Officer? - in the case of this nature the appellate authority and the Tribunal should have dwelled upon the merits of the case and the assessee should have been afforded an opportunity of being heard. - Ex consequenti the appeal is allowed. The orders of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the proceeding before the Assessing Officer? A short resume of facts is necessitous. The respondent-assessee filed the return for the assessment year 1998-99 declaring the income of Rs. 28,850. The Assessing Officer on the basis of the information from the State Bank of Indore at Chhatarpur came to know that there is huge difference in the stock shown by the bank authorities and the stock shown ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate authority. Mr. Rohit Arya, learned senior counsel for the Revenue, submitted that when the assessee had appeared the emphasis on service on herself is absolutely immaterial as the basic concept behind the provision is for the compliance with the requirement of natural justice. He has commended us to the Division Bench decision rendered in the case of Dr. H.R. Rai v. CIT [1984] 145 ITR 809 (M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g before the Assessing Officer. However, as the authorities have not dealt with the case on the merits it is directed that the Commissioner of Income-tax (Appeals) shall deal with the matter on merits of the case and dispose of the same taking into consideration the fact situation. Ex consequential the appeal is allowed. The orders of the appellate authorities are set aside and the matter is rem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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