TMI Blog2021 (2) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter pertaining to the assessment year 2007-08 to the record of the ld. CIT (A) for deciding the same afresh after giving one more opportunity to the assessee - ITA No. 651/JP/2019 - - - Dated:- 2-2-2021 - SHRI SANDEEP GOSIAN, JM And SHRI VIKRAM SINGH YADAV, AM Assessee by : Shri S.L. Poddar (Advocate) Revenue by : Shri Amrish Bedi, (CIT) ORDER PER SANDEEP GOSIAN, J.M. This appeal by the assessee is directed against the order dated 30.08.2011 of ld. CIT (A)-III, Jaipur for the assessment year 2007-08. The assessee has raised the following grounds of appeal :- 1. Under the facts and circumstances of the case the learned CIT (A) has erred in passing the ex-parte order by dismissing the appeal of the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s dismissed by passing the impugned ex parte order. 3. Before us, the ld. A/R of the assessee has submitted that the assessee has never been served with the order dated 30.08.2011 passed by the ld. CIT (A) and came to know about the order only when the assessee received notice for recovery of demand. The assessee then applied for certified copy of the order which was received on 08.04.2019 and immediately thereafter filed the appeal on 03.05.2019 before this Tribunal. Thus the ld. Counsel for the assessee submitted that the receipt of the ld. CIT (A) s order should be taken as on 08.04.2019 when the assessee received the copy of the order first time and filed the appeal within 30 days of receipt of the certified copy of appellate order a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ank deposits. The AO has passed the assessment order under section 144 of the IT Act, which was confirmed by the ld. CIT (A) by observing in para 2.2 as under :- 2.2. During the appellate proceeding, various notices were issued and served through registered posit to the appellant, however, no compliance was made in this regard. The details of same are as under S.N. Date of Notice Date of hearing Remarks 1. 26.04.2011 11.05.2011 No response from Appellant. 2. 12.07.2011 29.07.2011 -do- 3. 12.08.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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