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TMI Blog2013 (10) TMI 1402X X X X Extracts X X X X X X X X Extracts X X X X ..... - - Dated:- 4-10-2013 - SHRI G.C. GUPTA AND ANIL CHATURVEDI JJ. For the Appellant : Shri A.L. Thakkar For the Respondent : Shri O.P. Batheja, Sr.DR ORDER PER BENCH: This group of seven appeals by different assessees for the assessment year 2008-2009 are directed against the orders of the CIT(A). Since identical issue is involved in all these appeals, these are being dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The learned counsel for the assessees submitted that the CIT(A) has passed exparte order dismissing the appeals of the assessee. He submitted that the hearing of the appeals was adjourned by the CIT(A) to 10.09.2010, which was declared to be holiday, and therefore, no effective hearing was allowed to the assessee. He submitted that no new date of hearing was intimated to the assessee in thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.2010 was given to the assessee, although two days time was allowed on 8.9.2010 to file written submission in the cases before the CIT(A). In these facts, he submitted that the learned CIT(A) was justified in passing the ex parte order. 5. We have considered rival submissions and perused the orders of the AO and the CIT(A). We find that the last date of hearing in these cases was 8.9.2010, an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Co-ordinate Bench of the ITAT, Ahmedabad Bench, wherein in identical facts ex parte order of the learned CIT(A) was restored to the file of the CIT(A) for fresh adjudication, we restore all these appeals back to the file of the learned CIT(A) for de novo appellate order after giving due opportunity of hearing to both the parties. The assessees are directed to cooperate with the appellate proceedin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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