2013 (10) TMI 1402

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....different assessees for the assessment 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. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... which was declared to be holiday, and therefore, 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 ha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ex parte order. 5. We have considered rival submissions 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 ....