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TMI Blog2019 (4) TMI 1290X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee should be provided with adequate opportunity of hearing and pass a speaking order and we order accordingly. Assessee s appeal is allowed for statistical purposes. - ITA No.2201/Bang/2018 - - - Dated:- 3-4-2019 - Shri B.R. Baskaran, Accountant Member And Shri Pavan Kumar Gadale, Judicial Member For the Appellant : Shri C.Ramesh, CA. For the Respondent : Dr. P.V.Pradeep Kumar, Addl.CIT(DR) ORDER PER PAVAN KUMAR GADALE, JM: The assessee has filed the appeal against the order of the CIT(A), Hubli, dated 23/02/2018 passed u/s 144 r.w.s. 154 and 250 of the Income-tax Act,1961 ['the Act' for short]. 2. The assessee has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Authority deems fit 3. Brief facts of the case are that the assessee has filed Return of income on 13/01/2013 with total income of ₹ 1,69,570/- and the Return of income was processed u/s 143(1) of the Act. Subsequently, notice u/s 143(2) was sent through post but it was returned back by the postal authorities with remarks left not known . On 30/9/2011 the notice was served through the Inspector of Income-tax by way of affixture. The Inspector of Income-tax has filed a report on 03/10/2011 that he has served the Notice by affixture on the compound wall of the assessee in the presence of two witnesses. Further notice u/s 142(1) of the Act was issued on 15th May 2012 and was returned back with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mit such information and therefore, concurred with the order of the AO and dismissed the assessee s appeal. 5. Aggrieved by the order, the assessee has filed appeal with the Tribunal. At the time of hearing, learned AR filed written submissions, bank statements, medical certificate and death certificate of late Ramireddy Raghunath and submitted that the said information could not be filed before the assessing authority and the assessee can prove with support the deposits in bank account and prayed that an opportunity be provided for submitting information and clarifications before the assessing authority. Contra, learned DR raised objections and submitted that the assessee filed the details before the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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