14 July 2008
CIT (A) had issued only one notice to the appellant by speed post which returned by the postal department with remark "unclaimed" and had disposed of appeal on exparte. Whether justified ?
14 July 2008
No, CIT is not right in disposing off the appeal exparte only on acount of the fact that the only notice sent had returned unclaimed. There are many cases in support of this. The cases on similar facts may be cited in further appeals.