2018 (10) TMI 1101

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....appellant sought adjournment when no date was granted and informed to fix date of hearing through fresh notice. (b) No notice of hearing fixing the date for 27-03- 2018 was ever received. (c) Under the statutory provisions of section 250 it is essential to fix a date and place of hearing of the appeal by giving notice through the appellant and the AO but no such notice was served on the assessee/appellant or on his authorised representative. 2. That the order of the Ld, CIT(A) is liable to be quashed being bad in law as reasonable and sufficient opportunity was not provided to the assessee/appellant. 3. That the Ld. CIT(A) has further failed to appreciate that assessment made u/s 147/144 is bad in law bec....

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....n the basis of AIR information initiated the proceedings u/s 147 of the Income Tax Act, 1961 (hereinafter referred to as the Act) and issued notice to the assessee u/s 148 of the Act. Since, there was no compliance, the AO framed the assessment at an income of Rs. 37,45,000/-. 5. Being aggrieved the assessee carried the matter to the ld. CIT(A) who dismissed the appeal ex-parte for non-prosecution by observing as under: "2. The appeal of the appellant was fixed for hearing for 14.03.2018 and again for 27.03.2018. There has been no response. Neither the appellant has entered appearance nor any request for adjournment has been received. As the appellant is not keen on prosecuting its appeal the same is dismissed for want of prosec....