Facts of the case :
- Notice of hearing was sent to the assessee on 02.08.2018 by Speed Post.
- However, the same was returned back with the postal remarks “No such person”.
- The Bench was of the view that the appeal can be disposed off in the absence of the AR of the assessee considering the arguments of the Department Representative and the materials available on record.
- Therefore, the appeal was heard ex parte qua the assessee and disposed of considering the submission of the Departmental Representative
- It is observed that in the appellate order passed by the CIT(A), the CIT(A) has stated about the issuance of notice of hearing to the assessee.
- The CIT(A) nowhere states in the order, whether, the notice issued to the assessee for hearing was served upon the assessee.
In the above background of the case, I set aside the order of the CIT(A) and restore the matter back to his file to adjudicate the appeal of the assessee afresh after allowing reasonable and proper opportunity of hearing to the assessee.
To Download, Vayuputra Steel P. Ltd ITA no. 6769/Del/2018