9911796707
TMI Blog2018 (10) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... t the order dated 28.03.2018 of ld. CIT(A)-I, Noida. 2. Following grounds have been raised in this appeal: "1. That the Ld. Commissioner of Income Tax(Appeals) Noida has erred in law as well as in facts in dismissing the appeal for want of prosecution because:- (a) On 14-03-2018 assessee/appellant sought adjournment when no date was granted and informed to fix date of hearing through fresh no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ries and the letters mentioned were never served on the assessee. (a) No notice u/s 143(2) was either issued or served upon the assessee which is mandatory to initiate assessment proceedings. (b) No notice u/s 142(1) or show cause notice was ever served upon the assessee for making assessment ex parte u/s 144 as per statutory provisions of the Income Tax Act. 4. That the Ld. Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the ld. CIT(A). 4. Facts of the case in brief are that the AO on the basis of AIR information initiated the proceedings u/s 147 of the Income Tax Act, 1961 (hereinafter referred to as the Act) and issued notice to the assessee u/s 148 of the Act. Since, there was no compliance, the AO framed the assessment at an income of Rs. 37,45,000/-. 5. Being aggrieved the assessee carried the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued to the assessee at a wrong address and no reason to believe was mentioned in the said notice. It was further submitted that the notice u/s 142(1) of the Act dated 03.08.2017 was also issued at a wrong address. The aforesaid notices were not received by the assessee. Therefore, the AO was not justified in framing the ex-parte order and the ld. CIT(A) also without considering the facts in righ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) has also passed the impugned order without bringing any material on record that the notice for hearing was served upon the assessee. It is well settled that nobody should be condemned unheard as per the maxim "audi alteram partem". I, therefore, by keeping in view the principles of natural justice, deem it appropriate to remand this case back to the file of the AO to be adjudicated afresh in acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
