Per S.K. Yadav, J.M. - This appeal has been filed by the revenue against the order of CIT(A) dated 7-7-2000, for assessment year 1996-97, wherein deletion of addition of profit from construction business under section 44AD for Rs. 2,81,879, has been opposed.

2. The notices of hearing sent to the assessee at the address given in Form No. 36, by the Revenue, Aditya Organizers (P.) Ltd., Ahmedabad, were received back unserved. Therefore notices of hearing were given to the departmental representative for effective service on the respondent assessee. However on the dates of hearing no intimation was given by the ld. DR whether service of the notice had been effected on the assessee or not. Last such notice of hearing fixing the date of hearing as 8-3-2004 was handed over to the DR on 10-3-2004 well in advance of the date of hearing. However when the appeal was called on for hearing, none put in an appearance on behalf of the respondent assessee. Shri A.K. Tiwari, the learned DR who was present on behalf of the Revenue when asked about the service on the respondent-assessee was unable to say whether service had been effected or not. Moreover, the ld. DR neither assured to serve nor