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TMI Blog2014 (7) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 - - - Dated:- 19-6-2014 - Shri I. P. Bansal, JM And Shri Rajendra, AM,JJ. For the Appellant : Shri Satish Chandak For the Respondent : Shri Kishan Vyas ORDER Per I. P. Bansal (JM) : These appeals are filed by the assessee and they are directed against two separate orders passed by Ld. CIT(A) dated 31/12/2012 for assessment year 2002- 03 and 2007-08. Grounds of appeal read as under: Grounds of appeal for A.Y. 2002-03: The following grounds of appeal are without prejudice to one another: - 1. On the facts and circumstances of the Appellant s case and in law the Learned CIT(A) erred in passing an ex-parte order without providing adequate opportunity of being heard despite the fact that an application for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant s case and in law the Learned CIT(A) erred in confirming the Ld. A.O s action of disallowing a sum of ₹ 16,37,771/- claimed by the appellant on account of retrenchment compensation. 4. The Appellant craves leaves to add, to amend, alter, modify and / or withdraw any or all of the above grounds of appeal, each of which are without prejudice to one another. The appellant prays this Hon ble Tribunal to delete the additions/disallowances made by the Ld.AO and confirmed by the CIT(A). 2. Both the above appeals were disposed of by way of an ex-parte order as assessee did not appear on several dated given for hearing of the appeals. 3. As it can be seen from the grounds of appeal, it is the case of the assessee that on 19/12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing. 5. On the other hand, it is the case of Ld.DR that Ld. CIT(A) has provided various opportunities to the assessee and assessee has failed to avail the same, therefore, Ld. CIT(A) was right in disposing of the appeal by way of ex-parte order. 6. We have heard both the parties and their contentions have carefully been considered. What is important for the case is that whether on the date when Ld. CIT(A) proceeded to decide the appeal filed by the assessee, whether there is default on the part of the assessee for non-representation. According to the adjournment application assessee has sought adjournment in respect of both the appeals. Therefore, in the interest of justice we are of the opinion that the assessee deserves to be heard ..... X X X X Extracts X X X X X X X X Extracts X X X X
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