2015 (7) TMI 1323

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..... ORDER PER GARASIA, J.M. The appeal by the Revenue and cross objection by the assessee are directed against the order of CIT(A), Raipur dated 30.01.2013 for the assessment year 2009-10. 2. The assessee is a Private Limited Company. The return of income was filed u/s 153A. The assessment was completed u/s 153A read with Section 143(3) of the Income-tax Act, 1961, and the total income was asses .....

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..... herein it is held that the appellate authority exercises the power if found to hear ITO or his Representative. Our view is supported by the following judicial pronouncements: i) In the case of CIT v. B.N. Bhat tachargee and another, reported in 118 ITR 461 (relevant pages 477 and 478) wherein their Lordships have held that : "The appeal does not mean merely filing of the appeal but effective .....

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..... e to remain absent on date. The Tribunal on the basis of inherent powers, treated the appeal filed by the revenue as unadmitted in view of the provisions of Rule 19 of the Appellate Tribunal Rules, 1963. 7. We find that in this case the AO was not heard. Therefore, we restore this issue back to the file of ld. CIT(A) and CIT(A) is directed to give notice of hearing to the assessee and decide the .....

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