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TMI Blog2021 (5) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... od ground made out by the assessee to interfere with the order passed by the Tribunal and there is no question of law, much less substantial question of law arising for consideration in this appeal. Accordingly, the appeal fails and it is dismissed. - Tax Case Appeal No.190 of 2021 - - - Dated:- 31-3-2021 - THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM AND THE HONOURABLE MS.JUSTICE R.N.MANJULA For Appellant: Mr.N.V.Balaji For Respondent: Mr.Karthik Ranganathan, SSC JUDGMENT T.S. Sivagnanam, J This appeal filed by the assessee under Section 260A of the Income Tax Act, 1961 ('the Act' for brevity) is directed against the order dated 31.01.2020 made in ITA.No.144/Chny/2020 for the assessment year 2011-12 on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion with regard to the plea of lack of opportunity and violation of principles of natural justice and on this ground interfered with the order passed by the CIT(A) as well as that of the Assessing Officer and remitted the matter back to the file of the Assessing Officer for a fresh adjudication. 6. We have perused the order passed by the CIT(A), from which, it is seen that the assessee did not seriously contest the matter and it is in fact an ex-parte order. The ground, which were raised before the CIT(A), are only with regard to the violation of principles of natural justice, as could be seen from paragraph 4 of the order passed by the CIT(A), dated 27.06.2019. 7. The learned counsel for the appellant would strenuously contend that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss of the assessee to verify the address of the assessee and found that the address belonged to the assessee, but the house was let out and the tenants informed him that they have been receiving the notices by the Department and forwarding them to the assessee and the tenants could not give the latest address of the assessee. Therefore, it is submitted that proceedings have been initiated in a proper manner. 9. In any event, the Tribunal has remanded the matter back to the Assessing Officer to adjudicate the matter afresh, since, right through, the assessee was contending that there was lack of opportunity and there was violation of principles of natural justice. 10. Thus, we are of the considered view that there is no good ground mad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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