9911796707
TMI Blog2022 (7) TMI 1363X X X X Extracts X X X X X X X X Extracts X X X X ..... before the ITAT. Respectful observation of the judicial orders in the case CIT, Madras v. S. Chenniappa Mudaliar, Madurai [ 1969 (2) TMI 10 - SUPREME COURT] . The order was passed without adjudicating the ground of the assessee and the documents filed before the Bench. Accordingly, we are accepting the miscellaneous application filed by the assessee and the order is legal and we will fix for furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hearing 4. The present appeal was filed by the applicant contesting additions as detailed in Memorandum of Appeal. 5. The notice of hearing before the Hon'ble Tribunal was not received by the assessee as categorically mentioned in Para - 2 of the order of Hon'ble ITAT. Further the registry of Hon'ble bench has sent the notice at the address "M/s. Guru Nanak Auto Enterprises ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee-company neither did appeal before the Hon'ble Tribunal on the fixed date of hearing, nor informed the company regarding the date of hearing. The assessee-company was left no option than to change its Counsel and accordingly a new Counsel is appointed." 3. Considering the above submission the assessee relied on the documents available in the record. We find that the assessee has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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