2017 (12) TMI 1788

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....Per N. K. Saini, AM: This is an appeal by the assessee against the order dated 29.02.2016 of ld. CIT(A)-I, Noida. 2. Following grounds have been raised in this appeal: "1. That the Ld. CIT(A) ought not to have decided the appeal in an ex-parte manner vide his appellate order dated 29/02/2016 thereby ignoring Assessee's application for adjournment of the appeal filed on 23/02/201....

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..... 5. That the Ld. CIT(A) has erred in facts by holding that the dispute is already covered in the earlier appeals and has ignored that the facts of present appeal are different from earlier appeals. 6. That the Appellant reserves its right to add, amend/modify the grounds" 3. From the above grounds, it is gathered that the main grievance of the assessee relates to the ex-parte....

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....rte without providing due and reasonable opportunity of being heard to the assessee. 7. In his rival submissions, the ld. DR strongly supported the orders of the authorities below. 8. We have considered the submissions of both the parties and perused the material available on the record. In the present case, it is noticed that the ld. CIT(A) in para 2 of the impugned order noted that the cas....