CIT(A) confirmed assessment order however while disposing of its appeal, opportunity of personal hearing was not granted. On writ the Court held that it is statutorily imperative to give a personal hearing while disposing of an appeal. Since, in instant case notice of hearing sent to assessee had returned unserved, in interest of justice, it was appropriate to give another opportunity of personal hearing to assessee. Accordingly the matter remanded. (AY. 2008-09, 2009-10)
Gemini Film Circuit v. CIT (2019) 266 Taxman 216/ (2020) 186 DTR 366/ 313 CTR 126 (Mad.)(HC)
S. 250 : Appeal-Commissioner (Appeals)–Procedure–It is statutorily imperative to give a personal hearing while disposing of an appeal-Ex-parte order passed by CIT(A) confirming the addition is set aside. [Art. 226]