2019 (6) TMI 161

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....ngh (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 as under :- 1. On the facts & circumst....

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....tances 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 & circumstances of the case & in law also ld. A.O. grossly erred in making addition u/s 36....

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....nded 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 afresh after giving an opportunity of hearing to the assessees. 3. On the other hand, th....

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....al 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 assessee has explained a reasonable cause for not appearing on 20.11.2018 and also filed an appli....