1980 (4) TMI 157

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..... not justified in holding that the appeal was incompetent, and hence, could not be admitted. 2. The assessee filed two appeals, namely, one against, the order under s. 143(3) and the other against the order under s. 185 passed by the ITO relating to the Asst. yr. 1975-76. The CIT(A) fixed these two appeals for hearing on 16th June, 1979 and the notices for hearing were issued on 1st June, 1979. T .....

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..... the parties, and in our opinion, the order of the CIT(A) cannot be upheld. Before us the learned counsel of the assessee submitted that the address given in the memo of appeal is the only correct address of the assessee and the business is being carried on at the said address. It was pleaded that the assessee could not appear before the CIT(A) on the date of hearing as the service of the notices .....

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