TaxTMI 
TaxTMI 
2023 (1) TMI 405
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....ase and under the law, the CIT(A) erred by not providing reasonable opportunity of being heard, a must in law, as settled by various courts from time to time, hence, the order so passed is arbitrary, unjust and bad in law. 2. That in view of the facts and circumstances of the case and under the law, the CIT(A) erred in confirming the order passed by AO of disallowing interest paid of Rs. 85,93,622/- alleging that the same has not been incurred for the purpose of business without considering the submissions made by the appellant, which is contrary to the facts on record and therefore, is arbitrary, unjust and bad in law. 3. That in view of the facts and circumstances of the case and under the law the CIT(A) erred in confirming the orde....
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....). Aggrieved, the assessee filed an appeal in the office of learned CIT(A). Vide impugned appellate order dated 26/07/2019, the learned CIT(A) dismissed the assesse's appeal. It is found from perusal of records that the learned CIT(A) passed an ex-parte order. The last hearing fixed in the office of the learned CIT(A) was vide notice dated 17/07/2019, whereby hearing was fixed on 26/07/2019. The notice was sent by speed post. On 26/07/2019 an adjournment was filed from the assessee's side but the learned CIT(A) rejected the request for adjournment and proceeded to decide the appeal ex-parte qua the appellant assessee. On perusal of the order of the learned CIT(A), we find that she has not discussed the grounds on which the adjournment was s....
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....he learned CIT(A) and the Assessing Officer. (B.2.1) We have heard both sides. We have perused the materials on record. In the light of the foregoing discussion in paragraph (B) of this order, we are of the view that the learned CIT(A) did not provide reasonable opportunity to the assessee in respect of notice of hearing dated 17/07/2019, whereby hearing was fixed on 26/07/2019. Further, we have already noted earlier that learned CIT(A) has failed to establish that rejection of adjournment in respect of hearing fixed on 26/07/2019 by aforesaid notice dated 17/07/2019, was just and proper in the facts and circumstances of the case. We are of the opinion, in view of the foregoing, that rejection of adjournment sought by the assessee, amounte....