2013 (5) TMI 749

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....as fixed on 11.02.2013. On this date again, an application was made by the Ld. A.R. Shri Prashant B Shah, Advocate for adjournment. The reasons given in the application for seeking adjournment are as under:- "Reference the appeals, it is requested to grant an adjournment as the undersigned is out of town on the day for social unavoidable reasons." 3. On earlier date also i.e. for the hearing fixed on 18.02.2013, similar application for adjournment was made by the same Ld. A.R. Shri Prashant B Shah as per letter dated 17.02.2013 and the contents of this letter are also reproduced below for the sake of ready reference:- "Reference the appeal, it is requested to grant a week's adjournment as the undersigned would be out of town for ce....

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.... 147 read with section 143(3) of the Act and the same was raised by the assessee for the first time. It is further noted that the Tribunal vide order dated 11.05.2012, restored the appeals to the file of Ld. CIT(A). Ld. CIT(A) has drawn this conclusion from this tribunal order that the only issue restored by the Tribunal to the file of Ld. CIT(A) was to decide the validity of reassessment proceedings. This issue was decided by Ld. CIT(A) against the assessee as per this impugned order dated 04.07.2012 and the second appeal i.e. I.T.A.No. 1906/Ahd/2012 has been filed by the assessee against this order of Ld. CIT(A). 6. In the meantime, the assessee moved miscellaneous application before the Tribunal in which it was contended by the assess....