2013 (1) TMI 1045

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....M This appeal filed on 30-09-2010 by the assessee is against the order dated 04-08-2010 of the Ld. CIT(A)-XIX, New Delhi for AY 2006-07. 2. The assessee company had filed its return of income declaring NIL income. The AO noticed that assessee company was incorporated on 28.02.2003 but had not commenced its business activity. After examining the amounts of share application money received, incre....

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....adjournment was being sought for the reason that Mr. Rakesh Kumar, C.A. was busy in preparation and filing of returns of income of his individual clients for A.Y.2010-11, last date for filing of which was 31.07.2010. 2. That the CIT(A) had refused to accept the letter of adjournment and had not granted the adjournment inspite of persistent personal request and explaining that Shri Rakesh Kumar ....

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....hok Sharma and declined the adjournment." 5. In view of the averments made in the above mentioned affidavits, Ld. Counsel submitted that the matter may be restored back to the file of Ld. CIT(A) for providing opportunity of hearing to assessee. 6. We have considered the submissions of both parties and perused the record of the case At page 2 of his order, Ld. CIT(A) has pointed out that on vari....