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TMI Blog2018 (9) TMI 1561X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal deserves to be quashed and set aside. That is quashed and set aside only on the short ground that the impugned order violates the principles of natural justice. Once the representative for the assessee withdrew his power of attorney, a notice was issued to the parties to appear, but without ascertaining whether that notice was duly served on the assessee, there is a proof of such servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djourned from day-today at the request of the counsel of the assessee, who on 10.09.2014 withdrew his power of attorney vide letter dated 12.06.2014. Thereafter, the notice was issued to the parties to appear on 01.01.2015. None appeared on behalf of the assessee on 01.01.2015 and the learned Departmental Representative for the Revenue was directed to serve the notice for hearing on 20.04.2015. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t remains undecided. 5. Though the assessee proposes several questions on merits of the findings and conclusions in the impugned order, ordinarily entertaining such an appeal and keeping it pending would not subserve the interest of justice. Eventually, if a remand is necessitated, then, that would have to be ordered, but after losing precious judicial time. 6. After having perused the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pproach results in miscarriage of justice as well. 7. On the above short ground we quash and set aside the impugned order. Income Tax Appeal No.840/PN/2012 and Cross Objection No.35/PN/2013 shall now be heard afresh by the Pune Bench of the Income Tax Appellate Tribunal. At this fresh hearing, it shall pass a reasoned order consequent upon the submissions of both sides being heard, the cont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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