2012 (7) TMI 487

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....are reproduced herein below: 1. The learned CIT(Appeals)-I, Baroda erred in law and on facts in passing order ex parte without giving further opportunity. 2. The learned CIT(Appeals)-I, Baroda erred in law and on facts in confirming addition of Rs.57,50,000/- on account of investment from unexplained sources. 3. The learned CIT(Appeals)- I, Baroda erred in law and on facts in disallowing Rs.11,73,759/- U/s. 40a(ia) of I. T. Act. 4. The learned CIT (Appeals) - I, Baroda erred in law and on facts in disallowing service tax Rs.3,55,915/- debited to profit & loss account. 5. The learned CIT(Appeals)- I, Baroda erred in law and on facts in disallowing Rs.1 lac out of salary expenses with out any basis." 3. At the time of hearin....

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....ed nor filed any reply for adjournment for 19.08.2008. Therefore, notice u/s 142(1) of the Act along with letter dated 3.10.2008 was also issued calling remaining details required as per letter dated 8.7.2008 and also books of accounts. The case was finally fixed for hearing on 24.10.2008. On the date of hearing on 24.10.2008, A. R. of the assessee attended and requested for adjournment for another two weeks. As requested, hearing was adjourned to 7.11.2008. On 7.11.2008 Shri Narendra Shah, Brother of one of the directors accompanied with A. R. of the assessee attended and submitted certain details. Case was discussed with them. Since no books of accounts were furnished at the time of hearing, the hearing was again adjourned to 21.11.2008. ....

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.... 2. In this case, notices were issued fixing the hearing of appeal on various dates, as per details given below: Sr. No. Date of Notice Date of Hearing Fixed Remarks 1. 10.08.2009 25.08.2009 Non compliance 2. 26.08.2009 16.09.2009 Non compliance 3. 22.09.2009 16.10.2009 Non compliance 3. Thereafter on 22.10.2009 a letter was addressed to the Principal Officer of the assessee company, which is reproduced below: "This is to bring to your notice that hearings in the above were fixed for 25.8.09, 16.9.09 & 16.10.09. However, till date there has been no compliance to any of the notices so far. The demand outstanding in this case amounts to Rs.76,11,132/- 2. Enclosed please find another no....