2024 (11) TMI 885

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..... m the impugned order the Assessee not responded to the various notices sent by the Ld. Commissioner and therefore in the constrained circumstances having left no option dismissed the appeal of the Assessee - HELD THAT:- We observe that though the Ld. Commissioner has written in the impugned order that multiple opportunities of being heard by way of issuing of hearing notices were given to the Asse .....

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..... not be entitled for any leniency. Hence, the case is remanded accordingly. Appeal filed by the assessee stands allowed for statistical purposes. - HON BLE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER For the Appellant : Shri Dhaval Shah, A.R. Ms. Jigna Jain, A.R. For the Respondent : Shri Manoj Kumar Sinha, Sr. DR. ORDER Per : Narender Kumar Choud .....

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..... esponded to the various notices sent by the Ld. Commissioner and therefore in the constrained circumstances having left no option dismissed the appeal of the Assessee. We observe that though the Ld. Commissioner has written in the impugned order that multiple opportunities of being heard by way of issuing of hearing notices were given to the Assessee, however, from the order it nowhere appears by .....

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