2018 (4) TMI 1531

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.... grounds of appeal relates to the confirmation of the order of the Assessing Officer without giving a reasonable opportunity of being heard to the assessee. 3. Facts of the case, in brief, are that the assessee filed the return of income on 29.09.2013 declaring an income of Rs. 2,54,01,040/- which was revised on 30.09.2013 at the same income. Thereafter, the case was selected for scrutiny. Since the assessee did not comply the directions of the Assessing Officer, the assessment was framed ex-parte at an income of Rs. 8,02,43,070/- by making the various additions. 4. Being aggrieved, the assessee carried the matter to the ld. CIT(A), who decided the appeal ex-parte by observing as under :- "2.0 The first notice u/s 250 in ITNS....

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....B.N. Bhattacharya and other, 118 ITR 461 (SC) wherein their Lordships have held that : "The appeal does not mean merely filing of the appeal but effectively pursuing it." (ii) In the case of Estate of late Tukojirao Holkar vs. CWT 223 ITR 480 (MP) while dismissing the reference made at the instance of the assessee in default, following observations was made in their order: "If the party, at whose instance the reference is made, fails to appeal at the hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference." Nevertheless, in the interest of natural justice, the appeal is being decided on the basis of the a....

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....g was served upon the assessee after 22.02.2016 although time was available to the Assessing Officer upto 31.03.2016. Ld. CIT(A) also decided the appeal of the assessee ex-parte fixing the hearing on 13.09.2017 which was returned by postal authority on 16.08.2017 with the remark "No such firm at the given address" thereafter the notice was issued on 16.08.2017 which was returned with the remark "Left" on 21.08.2017 and the last notice was issued on 13.09.2017 for hearing on 18.09.2017. The ld. CIT(A) mentioned that the notice was served and the confirmation of service was downloaded from the online tracking system of the Speed Post. From the above observations made by the ld. CIT(A), it is not clear that when the Postal Authorities returned....