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TMI Blog2021 (4) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... tunity of being heard before the CIT(A). We therefore set aside the order of the CIT(A) and remand the issues raised by the assessee in the appeal before CIT(A) for fresh consideration by the CIT(A) after affording assessee opportunity of being heard. The assessee is directed to co-operate in the set aside proceedings for expeditious disposal of the appeal by the CIT(A). The appeal of the assessee is accordingly treated as allowed for statistical purposes. - ITA No. 1702/Bang/2019 - - - Dated:- 2-3-2021 - SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER For the Appellant : Gangadhar J.M., Advocate For the Respondents : Balakrishnan N., Addl. CIT (DR) ORDER Per N. V. Vasudevan, Vice Pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted regarding their resignation to the other directors who were not looking into the day to day affairs of the company. (iii) The contact details in the department portal of the other non-executive directors. The other directors who were not looking into the day to day affairs of the company started looking into the matters and realized the situation of the company. They came to know about the order passed against them when the matter was informed to them by the Assessing officer. After this on searching for the same, a copy of the order was received by them. The directors then filed an appeal with condonation before the Hon'ble Tribunal. This was done on 30th July 2019 within 4 months from the time the earlier directors had resigned. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 16.04.2018 through speed post. The said notice was returned unserved with the postal department assessee left . Subsequently, the representative of the assessee who attended the hearing before CIT(A) furnished new address of the assessee. The order of the CIT(A) mentions that there was service of notice for a subsequent hearing before CIT(A) on 18.06.2018. We have perused this notice and we find that on 5th June one Mr. Thiru has appeared before the CIT(A) and has received the notice fixing the appeal of the assessee for hearing on 18.06.2018. The service of notice stated to have been made by the office of CIT(A) as mentioned in para 3.1 of the impugned order is the service of the notice in person on 05.06.2018. 6. We are of the view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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