Tribunal overturns ex-parte orders, grants fair hearing to appellant for re-evaluation.

The Tribunal set aside the ex-parte orders by Ld. CIT(A) for assessment years 2002-03 and 2007-08, directing re-adjudication after granting the appellant a reasonable opportunity to be heard. The Tribunal emphasized the appellant's right to a fair hearing, allowing the appeals for statistical purposes without expressing opinions on the disputed additions pending re-evaluation.

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Issues:
- Appeal against two separate orders by Ld. CIT(A) for assessment years 2002-03 and 2007-08.
- Ex-parte orders passed without adequate opportunity of being heard.
- Addition of undisclosed investment in land and interest charges under Income Tax Act, 1961 for A.Y. 2002-03.
- Treatment of Retrenchment Compensation as Capital Expenditure and disallowance of claimed amount for A.Y. 2007-08.

Analysis:
- The appeals were filed against orders by Ld. CIT(A) for assessment years 2002-03 and 2007-08. The grounds of appeal for both years highlighted the ex-parte nature of the orders and disputed additions made by the Assessing Officer (AO).
- The appellant contended that the Ld. CIT(A) erred in passing ex-parte orders without providing adequate opportunity for a hearing despite adjournment requests. The appellant sought deletion of additions/disallowances confirmed by the CIT(A).
- The adjournment application filed by the appellant on the last date fixed for hearing stated the need for essential details from the client, requesting a rescheduling of the hearing. The Tribunal noted the stamped application and directed a re-adjudication of the appeals by Ld. CIT(A) after providing a reasonable opportunity for the appellant to be heard.
- The Ld. CIT(A) had disposed of the appeals ex-parte due to the appellant's non-appearance on multiple hearing dates. However, the Tribunal found that the adjournment application indicated a genuine reason for the request, leading to the decision to set aside the orders and restore the appeals for re-adjudication.
- The Tribunal emphasized the importance of ensuring the appellant's right to be heard and directed the appellant to appear before Ld. CIT(A) on a specified date. The appeals were allowed for statistical purposes, refraining from expressing any opinion on the merits of the additions pending re-adjudication.

This detailed analysis of the judgment highlights the issues, arguments presented by both parties, and the Tribunal's decision to provide a fair opportunity for the appellant to be heard in the assessment proceedings.

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