2019 (4) TMI 1162

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....see is directed against the order dated 06.12.2018 of ld. CIT (A), Jaipur for the assessment year 2014-15. The assessee has raised the following grounds:- "1. On the facts & circumstances of the case & in law also Ld. CIT(A) grossly erred in passing ex-party appeal order whereas his office accepted adjournment application of assessee and ensured that new date of hearing will be intimated through....

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....nment on the ground that he was busy in election of Central Council of ICAI scheduled to be held on 8th & 9th December, 2018. Thus, when a reasonable cause was explained for seeking adjournment then the ld. CIT(A) should have granted one more opportunity of hearing to the assessee. He has pleaded that the matter may be set aside to the record of the ld. CIT(A) for deciding the same afresh after gi....

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....CIT(A) ex-parte. Initially the appeal of the assessee was fixed for hearing before the ld. CIT(A) on 06.09.2018 and on that day the ld. AR of the assessee sought adjournment. Similarly on the subsequent occasions when the appeal was fixed for hearing on 18.09.2018, 29.10.2018, 12.11.2018 & 22.11.2018 the ld. AR of the assessee sought adjournment by explaining the reasons. The ld. CIT(A) adjourned ....

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.... by issuing any notice or otherwise for rectification of the same on the part of the assessee. Though there was a defect in filing of appeal as the assessee did not file electronically but filed in physical form therefore, the said defect is required to be removed by the assessee. Accordingly, in the facts and circumstances of the case as well as in the interest of justice, we set aside the impugn....