2017 (12) TMI 1805

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....MAR AM AND MAHAVIR PRASAD JM For the Appellant : Aseem Thakkar For the Respondent : Umashankar Prasad ORDER Per Bench : 1. By way of these seven appeals, the assessee-appellant(s) has challenged the correctness of the ex-parte orders, all dated 09.01.2015, passed by the learned Commissioner of Income-tax (Appeals)-12, Ahmedabad in the matter of assessment under section 153A r.w.s 14....

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.... assessee was not specifically put to notice in this regard and thus, the assessee did not have any effective opportunity for making up this deficiency. In any case, when it was put to the Departmental Representative whether he has any objection to the matter being remitted to the file of the CIT(A) for adjudication on merits, he did not have much to say, but left the matter to the bench. Shri Ase....