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2024 (11) TMI 885
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....Shri Dhaval Shah, A.R. & Ms. Jigna Jain, A.R. For the Respondent : Shri Manoj Kumar Sinha, Sr. DR. ORDER Per : Narender Kumar Choudhry, Judicial Member: This appeal has been preferred by the Assessee against the order dated 08.02.2024, impugned herein, passed by the National Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) under sectio....
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....ltiple opportunities of being heard by way of issuing of hearing notices were given to the Assessee, however, from the order it nowhere appears by which mode and on which dates the notices were sent to the Assessee. Even otherwise we observe that the Ld. Commissioner did not pass the order on merits, hence for the just decision of the case and for the ends of substantial justice, we are inclined t....