2004 (6) TMI 243

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....2. The learned counsel for the assessee submitted that: The CIT(A) ought not to have rushed through the proceedings culminating in an ex parte order. He fixed the hearing after two years from the last hearing on 28th Nov., 2001. On such date of hearing i.e., 8th Dec., 2003, an adjournment petition by telegram reaching on 8th Dec., 2003 itself was moved as the assessee's legal counsel was ill. In s....

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....f the CIT(A) if for any reason the two impugned additions are unable to be deleted. Reliance is placed on the decision on Vedabai alias Vaijayantabai Baburao Patil vs. Shantaram Baburao Patil & Ors. (2002) 173 CTR (SC) 300 : (2002) 253 ITR 798 (SC). 3. On the other hand, the learned representative for the Revenue countered, to say in brief, by defending the order impugned. 4. Rival submissio....