2019 (6) TMI 161

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....ate) For The Revenue : Shri Jai Singh (Addl. CIT) ORDER PER VIJAY PAL RAO, JM : These two related appeals by the assessees are directed against two separate orders of ld. CIT (A)-4, Jaipur both dated 27.11.2018 for the assessment years 2011-12 and 2014-15 respectively. The assessees have raised common grounds in these appeals. The grounds raised in appeal no. 30/JP/2019 are reproduced ....

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.... is without jurisdiction & unlawful. 5. On the facts & circumstances of the case & in law also ld. A.O. grossly erred in making addition of Rs. 1,19,00,000/- on account of unaccounted cash. 6. On the facts & circumstances of the case & in law also ld. A.O. grossly erred in making addition u/s 40(a)(ia) of the Income Tax Act, 1961 for Rs. 64,819/-. 7. On the facts & circu....

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....f India scheduled to be held on 8th & 9th December, 2018. Therefore, the ld. A/R has contended that a reasonable cause was explained for seeking adjournment for the hearing on 20th November, 2018. However, the ld. CIT (A) instead of considering the request for adjournment, has dismissed the appeals ex parte. He has pleaded that the matters may be set aside to the ld. CIT (A) for deciding the same ....

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....rings of both the appeals were fixed simultaneously on the same date and, therefore, identical adjournment applications were filed. The ld. CIT (A) granted adjournments on 6 occasions but refused to grant the adjournment on last occasion i.e. 20.11.2018. We note that though sufficient opportunities were granted by the ld. CIT (A) to the assessees for presenting their cases, however, when the asses....