Notice requirement not met by AAC in Income-tax case, ITAT remands for fresh disposal

The ITAT INDORE found that the AAC of Income-tax did not provide proper notice to the assessee before deciding the case Ex-parte. The AAC failed to send the notice to the correct address. The Tribunal set aside the AAC's order and remanded the case for fresh disposal. The appeal by the assessee was treated as allowed for statistical purposes.

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The Appellate Tribunal ITAT INDORE found that the AAC of Income-tax did not give proper notice to the assessee before deciding the case Ex-parte. The AAC failed to issue the notice to the correct address provided by the assessee. The Tribunal set aside the AAC's order and sent the case back for fresh disposal. The appeal by the assessee was treated as allowed for statistical purposes. (Citation: 1981 (11) TMI 95 - ITAT INDORE)

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