TMI Blog2021 (2) TMI 1065X X X X Extracts X X X X X X X X Extracts X X X X ..... red to pass a reasoned order on merit of the issue-in-dispute despite no-representation by the assessee. In view of the facts and circumstances of the case, we set aside the finding of the learned CIT(A) and restore the matter back to the file of the Ld. CIT(A) for deciding afresh, after providing adequate opportunity of being heard to both the assessee and the Assessing Officer. Accordingly, the ground raised by the assessee are allowed for statistical purposes. - ITA No.4621/Del./2019 (Assessment Year: 2010-11) - - - Dated:- 11-1-2021 - SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Appellant by None Respondent by Shri S.S. Negi, Sr.DR ORDER PER O.P. KANT, AM: This appeal by the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents as a part of miscellaneous attachment option available while filing the appeal on the departmental website. The same are all visible on the portal. Therefore, the order is passed by the Honb le CIT (A) in a very casual manner and is liable to be set aside. 5) The Commissioner of Income Tax (Appeals) has erred in passing the order without giving adequate opportunity to the assessee since no notices fixing the date of the hearing were served upon the assessee either physically or electronically upon the assessee, therefore the order passed by the Honb le. CIT (A) is liable to be set aside. 6) The Commissioner of Income Tax (Appeals) has erred in stating in his order that the notices were sent to the address mentioned in F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee and sent by post were returned back with the remark that the assessee left the premises. The Ld. CIT(A) held it to be a valid service and dismissed the appeal of the assessee without any decision on merit. No evidence was also filed by the assessee for payment of the appeal fee. Aggrieved with the finding of the Ld. CIT(A), the assessee is in appeal before the Tribunal, raising the grounds as reproduced above. 3. Before us, none attended on behalf of the assessee and thus, the appeal is decided on the basis of the arguments by learned DR. 4. We have heard submission of the learned DR and perused relevant material on record including order of the lower authorities. We find that the Ld. CIT(A) has dismissed the appeal of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
