2018 (7) TMI 2217

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.... N. K. Saini, AM: This is an appeal by the assessee against the order dated 23.03.2015 of ld. CIT(A)-8, New Delhi. 2. Following grounds have been raised in this appeal: "1. (a) That the Hon'ble CIT Appeal has erred in passing ex-party order without considering the reasons and facts produced during the appellant proceeding. (b) That the order of Hon'ble CIT Appeal is....

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.... 4. That the above grounds are independent and without prejudice to one another. The appellant prays for leave to add, alter, modify and withdraw any of the grounds either before or at the time of hearing." 3. From the aforesaid grounds, it is noticed that vide Ground Nos. 1(a), (b) & (d), the grievance of the assessee relates to the exparte order passed by the ld. CIT(A) without pro....

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....fferent dates fixed for hearing, the assessee filed the adjournment applications and the last was dated 11.03.2105 which was rejected. The ld. CIT(A) dismissed the appeal of the assessee ex-parte in limine. 6. Now the assessee is in appeal. The ld. Counsel for the assessee submitted that the ld. CIT(A) passed the impugned order ex-parte without providing opportunity of being heard to the assess....

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.... before the ld. CIT(A). Therefore, there was no alternative except to decide the appeal of the assessee ex-parte. 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) decided the appeal of the assessee exparte even when an application for adjournment was furnished by the assessee. The l....