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2019 (4) TMI 1619

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..... lated date of hearing of the appeal for the reason that the assessee was not put to notice as regards the date of hearing of the appeal - HELD THAT:- As perused the material available on record. Admittedly, the notice intimating the date of hearing of the appeal to the assessee applicant was returned by the postal authorities with an endorsement of insufficient address . A.R had been able to subs .....

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..... - Shri Shamim Yahya, Accountant Member And Shri Ravish Sood, Judicial Member For the Applicant : Shri Harish P. Shah, A.R For the Respondent : Shri Chaitanya Anjaria, D.R ORDER PER RAVISH SOOD, JM: The present miscellaneous application filed by the assessee on 09.02.2018 arises from the order .....

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..... date of hearing of the appeal, submitted that the same had occasioned for the reason that the assessee was not put to notice as regards the date of hearing of the appeal. The ld. A.R. taking us through the facts stated in the miscellaneous application, submitted that the notice of hearing of the appeal was returned as unserved by the postal authorities for the reason that insufficient address was .....

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..... epresentatives for both the parties and have perused the material available on record. Admittedly, the notice intimating the date of hearing of the appeal to the assessee applicant was returned by the postal authorities with an endorsement of insufficient address . The ld. A.R had been able to substantiate his aforesaid contention by placing on record documentary evidence as had been gathered by .....

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