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TMI Blog2020 (11) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... . CIT(A) dismissed the said appeal - HELD THAT:- It is observed that even though the notices of the hearings fixed before the Ld. CIT(A) were stated to be issued to the assessee, there is nothing in the impugned order of the Ld. CIT(A) to show that any of the said notices was ever served on the assessee. In our opinion, the assessee, therefore, cannot be said to have been given proper and sufficie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing on behalf of the Revenue ORDER P. M. Jagtap , Vice President 1. By this stay application, the assessee is seeking stay of outstanding demand of ₹ 1,19,810/- for A.Y. 2011-12 and the same is being disposed of along with the corresponding appeal of the assessee being ITA No. 438/Gau/2019. 2. At the time of hearing of this stay application fixed today, none has appeared on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 28.03.2018 declaring a total income of ₹ 1,23,417/-. In the assessment completed u/s. 143(3)/147 of the Act vide an order dated 26.12.2018, the Assessing Officer, after discussing the outcome of enquiry and investigation conducted by the department in detail, treated the long term capital gain of ₹ 5,46,880/- as bogus and added the said amount to the total income of the assessee u/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailed order on merit. Aggrieved by the order of the Ld. CIT(A), the assessee has preferred this appeal before the Tribunal. 5. We have heard the arguments of the ld. DR and also perused the relevant material available on record. It is observed that even though the notices of the hearings fixed before the Ld. CIT(A) were stated to be issued to the assessee, there is nothing in the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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