2006 (7) TMI 261

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., New Delhi for the block period 1st April, 1988 to 31st Dec., 1998. The appeal has as many as eleven grounds. Ground Nos. 1 to 3 in the appeal relate to non-service of notice of hearing and denial of reasonable and sufficient opportunity of being heard. Rest of the grounds in the appeal relate to the merits on the additions made by the AO and upheld by learned CIT(A). 2. It was argued before u....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....been solemnly affirmed that the assessee had not received notices for hearing of appeal. It is submitted by the assessee that he is a proprietor of Deepika Market, which is situated in Smalkha village near Delhi-Haryana border and the said market has been let out by him to various non-related individuals/concerns and that he has no office in the said market. It is further stated that since the mar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....see will not press for a decision on merit on ground Nos. 4 to 11. 5. Having perused the record, we find that learned CIT(A) recorded that the notice dt. 13th Oct., 2003 was sent by registered post but there is nothing on record to show that this notice was received by the assessee or delivered to him. This also indicates that other notices were sent by ordinary post and no record of delivery i....