APPEAL

APPEAL

Court :
Tribunal

Brief :
If the notice returned unserved due to non-availability of proper address cannot be held as empathy on the part of Revenue. Hence, the appeal got dissmissed

Citation :
D.C.I.T Vs. Aditya Organisers P.Ltd.

Appeal D.C.I.T Vs. Aditya Organisers P.Ltd. 30/07/2004 (2005) 275 ITR 11 (Ah) Case Fact: Whether show cause notice issued in favour of assessee returned unserved invalidiate the appeal proceeding. Decision: Held by the ITAT that opportunity of being heard is a precondition before adjudicating an appeal. If the notice returned unserved due to non-availability of proper address cannot be held as empathy on the part of Revenue. Hence, the appeal got dissmissed

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Judgement posted by

CA.Saibaburao Nanduri

Chartered Accountant

I am a commerce graduarte of Andhra University. Studied at HINDU COLLEGE, Guntur. Became FCA and started Practice under the name and style of M/s SAIBABU RAO CO I became Chairman of CA Institute, Guntur Branch, during the year 2008-09 My post qualifications are: Information Systems Audit DISA (ICAI) ... Read more

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