2020 (9) TMI 933

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.... revision is directed against an order passed by the Tribunal at Bareilly, on 13.3.2020, whereby the order of assessment passed by the first appellate authority has been confirmed. The order impugned records that repeated opportunity were granted to the revisionist to argue the matter but none has appeared on its behalf on the date fixed for hearing i.e. 12.3.2020. The order essentially relies upo....

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....b) the second ground urged is with regard to the order of tribunal being inconsistent with the law laid down in Radha Saomi Satsang Vs. C.T.T. (1992) 193 ITR 321 (SC) and BSNL Vs. Union of India (2006) 28 ITR 273. Leaned Standing counsel has been heard on behalf of the State authorities. He states that adequate opportunity of hearing has been given to the revisionist. I have heard learned counse....

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....been served upon the revisionist appears to have substance inasmuch as there is nothing on record to show that this remand report was ever served upon the revisionist. In the event the Tribunal thought it appropriate to rely upon such report, it was essential that its copy be served upon the revisionist, inasmuch as any material relied upon against the revisionist ought to be served to it. The con....