2023 (2) TMI 248

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..... from 21/01/2021 to 07/06/2022. The assessee failed to respond to any of the aforesaid notices. The contention of the assessee is that the notices were never served on the assessee. Without getting into the controversy of service or non service of the notices, we deem it appropriate to restore this appeal to the file of CIT(A) for de novo adjudication after affording reasonable opportunity of he .....

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..... red to as the CIT(A) ] dated 14/07/2022 for assessment year 2010-11. 2. Shri Abhishek Jhunjhunwala appearing on behalf of the assessee submitted at the out set that the impugned order has been passed by the CIT(A) in ex-parte proceedings. The learned Authorised Representative (AR) submitted that the notices sent by the CIT(A) were never received by the assessee, therefore, no submissions could .....

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..... of hearing. The learned DR prayed for dismissing the appeal of assessee and upholding the impugned order. 4. We have heard the submissions made by rival sides. A perusal of the impugned order shows that the First Appellate Authority had issued notice of hearing to the assessee on five occasions through ITBA on different dates spread over the period starting from 21/01/2021 to 07/06/2022. The as .....

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