2024 (6) TMI 24

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.... Mangal ORDER PER INTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of CIT(A)-13, Pune dated 28.11.2023 for the assessment year 2015-16. 2. Briefly, the facts of the case are that the appellant is a company incorporated under the provisions of Companies Act, 1956. It is engaged in the business of Manufacturing and Trading of Trailer axis, Suspensio....

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....the relevant material on record. At the outset, we find that the CIT(A) had issued the hearing notices through ITBA portal as mentioned in para 1.5 of his order. Then the CIT(A) had proceeded to dismiss the appeal in limine for non-prosecution. In our considered opinion, it is not a valid method and manner of service of notice as specified under the provisions of section 282(1) of the Act. Therefo....

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.... Rules, 1962 provides for a method and manner of service of notice and orders which read as follows : . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. In view of the above, it is essential that before any action is taken, communication of the notice must be done in terms of the provisions as enumerated hereinabove. The provisions do not mention ....

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.... and the Department would of course be entitled to examine the same and pass a fresh order thereafter. 10. In view of the above, the writ petition is allowed and the order dated January 16, 2023 (annexure P-5) is quashed and set-aside. The Department would provide an opportunity of hearing to the petitioner and they will also allow the petitioner to appear personally for the purpose and p....