APPEAL

Last updated: 05 September 2007

Court :
Tribunal

Brief :
If the notice returned unserved due to non-availability of proper address cannot be held as empathy on the part of Revenue. Hence, the appeal got dissmissed

Citation :
D.C.I.T Vs. Aditya Organisers P.Ltd.

Appeal D.C.I.T Vs. Aditya Organisers P.Ltd. 30/07/2004 (2005) 275 ITR 11 (Ah) Case Fact: Whether show cause notice issued in favour of assessee returned unserved invalidiate the appeal proceeding. Decision: Held by the ITAT that opportunity of being heard is a precondition before adjudicating an appeal. If the notice returned unserved due to non-availability of proper address cannot be held as empathy on the part of Revenue. Hence, the appeal got dissmissed