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TMI Blog2019 (9) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal by the assessee is directed against the order dated 08.09.2016 passed by the CIT(A)-37, New Delhi in relation to assessment year 2009-10 on the following grounds:- (a) "On the facts and in the circumstances of the case, the CIT(A) has erred, both on facts and in law, in passing the impugned exparte order dated 9.9.2016 dismissing the appeal as not maintainable and he should have all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16, the denial of effective opportunity to the appellant and refusal to consider the appeal for decision on merits have led to grave injustice to the appellant for which the impugned order be vacated. (c) The records having been received only on 8.8.2016, the hearing notice dated 24.8.2016 sent to the wrong/old address of the appellant instead of the address given on the appeal memo had led to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l as re-assessment as even the re-assessment order was exparte made perversely by the A O." 2. M/s. Ester Industries Ltd. is a Public Limited Company incorporated under the Companies Act, 1956, which was regularly assessed to Income-tax. For the assessment year 2009-10, regular assessment u/s. 143(3) was made by the Assessing Officer vide order dated 18.11.2011 by which the book profits of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the CIT(A) for deciding the appeal on merits by giving proper opportunity as per principles of natural justice. 5. The Ld. DR relied upon the assessment order and the order of the CIT(A). The Ld. DR further submitted that proper opportunity was granted by the CIT(A) to remove the defect, which was not availed by the assessee at the relevant time. 6. We have heard both the parties and peruse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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