TMI Blog2017 (12) TMI 1805X X X X Extracts X X X X X X X X Extracts X X X X ..... tement of facts, we have noticed that the assessee was not specifically put to notice in this regard and thus, the assessee did not have any effective opportunity for making up this deficiency. When it was put to the Departmental Representative whether he has any objection to the matter being remitted to the file of the CIT(A) for adjudication on merits, he did not have much to say, but left the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed for statistical purposes - IT(SS)A Nos. 112 to 116/Ahd/2015, ITA No. 1002/Ahd/2015, ITA No. 1003/Ahd/2015 - - - Dated:- 27-12-2017 - PRAMOD KUMAR AM AND MAHAVIR PRASAD JM For the Appellant : Aseem Thakkar For the Respondent : Umashankar Prasad ORDER Per Bench : 1. By way of these seven appeals, the assessee-appellant(s) has challenged the correctness of the ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or hearing was given less than even 10 days before the scheduled date of hearing. As for the CIT(A) s observations about statement of facts, we have noticed that the assessee was not specifically put to notice in this regard and thus, the assessee did not have any effective opportunity for making up this deficiency. In any case, when it was put to the Departmental Representative whether he has any ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
