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
CA.Saibaburao Nanduri
Published in Income Tax
Views : 89
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