M/S. LAYMAN SAMAJIK SANSTHAN,UTTAR PRADESH vs. ITO, CHANDAUSI

We have perused all the records. During the course of hearing the assessee/AR was not present but from the assessment order & CIT(A)’s order, it can be seen that the assessee did not appeared before the CIT(A). Thus, there was no opportunity granted to the assessee. In view of this, the CIT(A) is directed to decide the issue on merit provided the assessee appears before the CIT(A).

In result, the appeal is partly allowed for statistical purpose.