2019 (6) TMI 286

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....: Shri Praveen Verma, Sr DR ORDER PER RAJPAL YADAV, JUDICIAL MEMBER: The present three appeals are directed at the instance of the assessee against separate orders of the ld. CIT(A)-2, Rajkot, all dated 10.11.2016, passed in Assessment Years 2006-07, 2007-08 and 2008-09. 2. The solitary grievance of the assessee is that the learned CIT(A) has erred in dismissing his appeals ex-parte an....

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....s made to any of the notices issued. All these notices were dully served. SI. No. Date of notice Date fixed for hearing Remark 1  23.10.2015 20.11.2015 None attended nor filed any application for adjournment was filed 2. 02.02.2016 26.02.2016 None attended nor filed any application for adjournment was filed 3. 15.09.2016 04.10.2016 None attended....

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.... (ii) In the case of Estate of Late Tukoji Rao Holker Vs. CWT 223 IR 480 (MP) while dismissing the reference made at the instance of assessee in default made following observations in their order. "if the partly at whose instance the reference is made falls to appear at the hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference,....

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.... additions made u/s. 68 in respect of unexplained cash deposits. The penalty is therefore sustained on merits too. 6) In the result, the appeal is to be treated dismissed both for want of prosecution and on merit." 4. Sub-section (6) of Section 250 contemplates that learned CIT(A) would state points in dispute and thereafter record reasons in support of his conclusions on those points.....