2019 (7) TMI 285

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f notice of hearing - HELD THAT:- AR brought to our notice that the assessee was not in receipt of the communication fixing the date of hearing on 26-06-2018. The assessee could not appear before this Tribunal on the said date of hearing (26-06-2018). We note since the assessee was not in receipt of notice of hearing, either the assessee or its ld. A/R could not appear before this Tribunal on 26-0 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ot in receipt of the communication fixing the date of hearing on 26-06-2018. The assesse/ld.AR could not appear before this Tribunal on the said date of hearing (26-06-2018). We note since the assesse was not in receipt of notice of hearing, either the assessee or its ld. A/R could not appear before this Tribunal on 26-06-2018. Since the ld.AR did not appear, the assessee cannot be penalised. Ther .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X