2026 (8) TMI 971

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.... Ruchesh Sinha and Ms. Monalisa Maity, Advs. For the Respondent Through: Mr. Puneet Rai, SSC with Mr. Ashwini Kumar & Mr. Rishabh Nangia, JSCs. ORDER 1. By way of the present appeal under Section 260A of the Income Tax Act, 1961 which has been preferred by the appellant against order dated 02.02.2026 passed in Appeal No. 2408/Del./2017 by Income Tax Appellate Tribunal Bench 'F' Delhi (her....

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....e notice of hearing was issued/served. 4. Mr. Sinha, learned counsel for the appellant asserted that the appellant did not receive any notice of hearing and thus, the Tribunal has erred in deciding the appeal on merit. 5. Inviting court's attention towards assertion made in Para 11 of the memo of appeal, learned counsel argued that without issuance of any notice of hearing, the Tribunal ough....

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....d the matter was adjourned or date was given by the Office of the Tribunal. 10. On 24.12.2025, when the matter got adjourned to 02.02.2026, as contented out by the appellant, no notice of hearing was issued to the appellant. Without ascertaining as to whether the notice has been issued and served or not, the learned members have proceeded to hear the appeal and decide it on merit. 11. We may....