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TMI Blog2014 (5) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... otice itself, has set aside the assessment order – thus, the matter is required to be remitted back to the Commissioner and directed to provide due and effective opportunity of hearing to the assessee – Decided in favour of Assessee. - ITA No. 2176/Mum./2012 - - - Dated:- 12-5-2014 - Shri Sanjay Arora And Shri Amit Shukla,JJ. For the Petitioner : Ms. Neha Barve For the Respondent : M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er passed by the Assessing Officer was not erroneous and prejudicial to the interests of the Revenue as all details were furnished to the Assessing Officer in the assessment proceedings. 2. At the outset, it has been pointed out by the learned Counsel that the learned Commissioner has passed the impugned order without giving proper and sufficient opportunity of hearing during the course of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cord. The assessee s main objection before us is that the impugned order has been passed ex parte without giving reasonable and sufficient opportunity of hearing to the assessee for presenting its case, in response to the show cause notice dated 20th January 2012, issued under section 263. The assessee had submitted a letter seeking adjournment before the learned Commissioner on which, no date of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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