2020 (4) TMI 651

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....dent : Mr.J.Pavithnan Kumar,JCIT ,D.R ORDER PER S. JAYARAMAN, ACCOUNTANT MEMBER : The assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals)-6, Chennai in ITA No.142/CIT (A)-6/10-11/AY2007-08, dated 01.11.2019 for the assessment year 2007-08. 2. The assessee, M/s.EL Forge Limited, is a Company engaged in the business of manufacturing of rough steel for....

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....ng adequate opportunity to the assessee, and without notifying that there was a delay of 462 days in filing the appeal etc., dismissed the appeal exparte and also dismissed the appeal on technical ground as the assessee has not attached the order under dispute along with the demand notice and appeal fees paid. 4. Per contra, the Ld. D.R invited our attention to para-3 of the CIT(A)'s order and ....

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..... 5. We have considered the rival submissions and perused the material available on record. We find that the learned CIT(A) dismissed the appeal without giving effective opportunity to the assessee. In the facts and circumstances of the case, we set aside the order fo the learned CIT(A) for a fresh examination. The learned CIT(A) would give an effective opportunity of being beard to the assesse....