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Order passed without service of Notice of hearing- ITAT refereed matter back to CIT(A)
Case Law Details
- Case Name
- Jagannath Cement Works P. Ltd Vs ITO (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- ITAT Kolkata
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Jagannath Cement Works P.Ltd Vs ITO (ITAT Kolkata)
In this case ld. CIT(A) has noted that appeal was posted for hearing on thrice i.e 13-08-2019, 14-08-2019 and 22-08-2019 and finding that none appeared on behalf of assessee, he dismissed the appeal preferred by the assessee. However, from a perusal the impugned order there is no mention about the service of notice/proof of service.
So, I do not countenance the action of the ld. CIT(A) in ex parte dismissing the appeals. Since the ld. CIT(A) was expected to pass/adjudicate the grounds of appeal based on the records available a...
