2014 (10) TMI 1032

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.... PER T.R. SOOD, A.M This appeal is directed against the order of Ld CIT(A), Patiala dated 27.9.2013. 2. In this appeal the assessee has raised various grounds and one of the Ground 1(b) reads as under: "1(b) That the Ld. CIT(A) is not justified in rejecting the appeal of the assessee without going into the merits of the case wherein the reason for non appearance before the Ld. CIT(A....