2014 (7) TMI 341

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.... - 1. On the facts and circumstances of the Appellant's case and in law the Learned CIT(A) erred in passing an ex-parte order without providing adequate opportunity of being heard despite the fact that an application for adjournment of hearing was filed on 19/12/20 12 which was not refused by the Ld. CIT (A). 2. On the facts and circumstances of the Appel1ants case and in law the Learned CIT(A) erred in confirming the Ld. A.Os action of making addition of Rs. 47,25,000/- on account of alleged undisclosed investment in land. 3. On the facts and circumstances of the Appellant's case and in law the Ld. CIT (A) erred in confirming the Ld. A.O.'s action of charging interest of Rs. 2,95,909 u/s 234 F) of the Income Tax Act, 1961. 4. T....

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....posed of by way of an ex-parte order as assessee did not appear on several dated given for hearing of the appeals. 3. As it can be seen from the grounds of appeal, it is the case of the assessee that on 19/12/2012, which was the last date fixed for hearing, the assessee had filed an application for adjournment and without considering the said application Ld. CIT(A) has proceeded to decide the appeal by way of an ex-parte order. 4. Copy of application filed before Ld. CIT(A) for adjournment of appeals was also field before us, the contents of which read as under: "To, 19.12.2012 The Commissioner of Income Tax (Appeals) -38, Aykar Bhawan, M.K. Road, Mumbai 400 020. Sir, Reg: Solar Packaging Pvt. Ltd. A.Y.: 2002-0....