2014 (8) TMI 957

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....e ORDER PER H.S. SIDHU : JM This appeal by the Revenue is directed against the order of the Ld. Commissioner of Income Tax (Appeals)-XI, New Delhi dated 10.6.2013 pertaining to assessment year 2010-11 2. The grounds raised in the appeal read as under:- "1. The Ld. CIT(A) has erred in deleting the addition of Rs. 20,28,801/- made by the Assessing Officer on account of adjusted busine....

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.... DR and perusing the orders passed by the Revenue Authorities especially the impugned order dated 10.6.2013 passed by the Ld. First Appellate Authority, we have seen that during the hearing before the Ld. CIT(A), neither the assessee nor the AO appeared and the Ld. CIT(A) has passed exparte order by way of partly allowing the appeal of the assessee, despite non appearance from both the parties. ....

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....ould have been served. The appellant is not complying to the notices issued. In view of the non compliant attitude of the appellant, I am not inclined to grant any further opportunity to the appellant. The case is being completed exparte, on the basis of the documents on record. After considering all documents on record, I shall now take up the various grounds of appeal. Ground no. 1 is gene....

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....ppeal is ruled against the appellant." 6. After going through the aforesaid findings given by the Ld. First Appellate Authority, we are of the view that the Ld. First Appellate Authority has not given sufficient opportunity to the assessee for substantiating its claim as well the Ld. AO to controvert the issue raised by the assessee in the grounds of appeal before him. 7. We have heard the L....