2021 (7) TMI 1415

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..... wer appellate proceedings in para 4 that he had issued several notices to the assessee. We note that there is no indication at all in the said para 4 and 3; respectively that the CIT(A) hearing notices had been actually served on the assessee. Faced with this situation, we deem it appropriate to restore the instant latter twin appeals back to the CIT(A) for his afresh appropriate adjudication as p .....

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..... & 0089/DCIT Cir. 16(1)/14-15/CIT(A)-4/Hyd/15-16 involving proceedings u/s. 143(3) except in AY.2006-07 u/s.143(3) r.w.s. 147 of the Income Tax Act, 1961 [in short, 'the Act']; respectively. Heard both the parties. Case files perused. 2. Coming to the assessee's first and foremost appeal ITA No. 816/Hyd/2015, learned counsel stated at the outset that he no more wishes to press for the same keep i .....

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..... ly that the CIT(A) hearing notices had been actually served on the assessee. Faced with this situation, we deem it appropriate to restore the instant latter twin appeals Nos.1068 & 1069/Hyd/2016 back to the CIT(A) for his afresh appropriate adjudication as per law within three effective opportunities of hearing. It is made clear that the assessee or his learned authorised representative shall appe .....

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