2014 (7) TMI 377

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....nt : Shri Gagan Sood, Sr.D.R. ORDER Per J. Sudhakar Reddy, Accountant Member This appeal is filed by the assessee directed against the order of the Ld.CIT(Appeals)-VI, New Delhi dt. 20.2.2013 pertaining to the Assessment Year 2003-04, on the following grounds. "1. The Ld.CIT (A) is erred in law and on facts in confirming addition of Rs. 5,02,500/- on account of share application money ....

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....notice of hearing was received by it from the Ld.CIT(Appeals). In fact a prayer was made that the Office of the Ld.CIT(Appeals) demonstrate that a notice has been served on the assessee intimating the date of hearing before the Ld.CIT(Appeals). The Revenue could not demonstrate that the notices referred to at para 4 of the Ld.CIT(Appeals)'s order were served on the assessee. Under the circumstance....