2013 (10) TMI 1402

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....t year 2008-2009 are directed against the orders of the CIT(A). Since identical issue is involved in all these appeals, these are being disposed with this consolidated order. 2. The common ground nos.1 to 4 raised by the assessees in all these appeals are as under: "1. The ld.CIT(A) has erred in passing an ex-parte order which is illegal and bad in law. 2. The ld.CIT(A) has erred in passing an ....

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.... no effective hearing was allowed to the assessee. He submitted that no new date of hearing was intimated to the assessee in these cases. The learned counsel submitted that in identical facts, the ITAT, Ahmedabad Tribunal in the case of Shri Jagdishkumar Ramanlal Patel and Shri Kamleshbhai Mavabhai Patel, in ITA No.2992/Ahd/2010 and 2993/Ahd/2010 has vide their order dated 6.5.2011 restored the is....

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....ssions and perused the orders of the AO and the CIT(A). We find that the last date of hearing in these cases was 8.9.2010, and the assessees requested in these cases for further adjournment in the matter. However, the ld. CIT(A) declined the request of the assessees, and allowed the assessees to file written submissions, if any, within two days from 8.9.2010, and that would be considered. The asse....