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CIT(A) couldn't dismiss appeal without proving actual service of notice of hearing on assessee

December 3, 2018[2018] 100 taxmann.com 4 (Delhi - Trib.)
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IT: Where Commissioner (Appeals) dismissed assessee's appeal on ground that assessee did not wish to pursue appeal, since revenue failed to bring any evidence to prove actual service of notice of hearing on assessee, requirements of procedure as mentioned in section 250(1) and (2) could not be said to have been fulfilled and, thus, impugned order was to be set aside

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