ADITYA CHEMICALS LTD. Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) 4308/Del/2003 and 4656/Del/2004 pertaining to the asst. yr. 1997 -98. 2. A reading of para 2.2 of the impugned order indicates that the assessee had also filed an appeal before the Tribunal was bad in law as the notice under s. 143(2) had not been served within the statutory period.

(2.)

(3.) THE Tribunal had admitted the said ground and restored the issue to the file of the CIT(A) for adjudicating the said assessment order to be a nullity. It had been contended before the Tribunal that as the assessment order had been held to be a nullity, the appeals before it had become infructuous. However, it was not known to the Tribunal as to whether background that the Tribunal decided to go ahead with the hearing of the appeal and decided the issue raised before it on merit. to the issuance of notice under s. 143(2) was no longer relevant. In this background, the learned counsel for the assessee had no objection to the restoration of the issue to the file of the CIT(A) for deciding the same afresh on merits. involved therein were restored to the file of the CIT(A) for fresh adjudication after giving proper opportunity to both the sides. made. It is in the absence of this order that the Tribunal decided to go ahead with disposing of the appeals before it on merits.