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TMI Blog2017 (10) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... could not be delivered due to in-sufficient address on which the Ld. AR submitted that the address of the assessee is correct, even otherwise it reflects from the ITR 2015-16 as well. However, the Ld. AR failed to understand how the communication had not received by whereas the address of the assessee is correct. We are of the considered opinion that in order to give proper opportunities of being heard, it would be in the interest of justice to offer proper and reasonable opportunities to the assessee to represent its case. Hence, we remit the case to the file of the Ld. CIT(E) to decide afresh. Notices to be again sent to the address mentioned in form No.10A or correct address provided by the Assessee. - I.T.A No.57(Asr)/2017 - - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for decision on application u/s 12A dated 16.03.2016, it was also reminded that till date the assessee did not receive any communication/notice in this regard, therefore, it was prayed to do the needful. As it reflects from the order under challenge that the opportunities of being heard was accorded to the assessee by fixing the case on 7th Sep.2016 which undisputedly after the making aware the Ld. CIT(E) by the assessee vide application dated 10-08-2016 and thereafter, again the case was fixed on 19th Sep.2016, however, it reflects from the order passed by the CIT(E) that the notices could not be served and received back undelivered with remarks of the Post man Left Addressee which was also confirmed from the postal department websit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.03.2016 but up to 29th August, 2016 nothing was done by the Ld. CIT(E) and by letter dated 10.08.2016 it was reminded by the Ld. AR to the CIT(E) for doing the needful and it reflects from the proceedings that thereafter only the Ld. CIT(E) acted, however, although the Ld. CIT(E) tried to communicate about the proceedings by sending the notices to the assessee but could not get success because the letters could not be delivered due to in-sufficient address on which the Ld. AR submitted that the address of the assessee is correct, even otherwise it reflects from the ITR 2015-16 as well. However, the Ld. AR failed to understand how the communication had not received by whereas the address of the assessee is correct. We are of the conside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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