2016 (7) TMI 1530

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.....01.2016 passed by the ld. CIT(A)-2, Amritsar. 2. Notice of hearing for today, i.e., 25.07.2016 was issued to the assessee by RPAD on 05.07.2016. As per record, the same has not returned unserved. However, at the time of hearing, neither the assessee, nor his authorized representative appeared, nor any application for adjournment was filed. 3. In view the aforesaid facts, I am of the view that....