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2012 (8) TMI 1072

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..... is directed against the exparte order dtd. 19-10-2010 passed by the ld. CIT(A) for A.Y. 2007-08. 2. Briefly stated facts of the case are that the assessee company is engaged in the business of manufacturing and finance filed its return of income declaring total income at Rs. Nil . However, the assessment was completed after making various disallowances at an income of ₹ 4,44,20,473/- un .....

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..... r. Khaitan, Vice President Taxation was on leave and requested to adjourn the case for 25-10-2010. She further submits that the office of the CIT(A) due to non-availability of ld. CIT(A) on the said date of hearing adjourned the case to 25-10-2010 and in support she placed on record the photocopy of the application to show that the case was adjourned to 25-10-2010. She further submits that despi .....

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..... assessee again sought adjournment on the ground that Mr. Khaitan, Vice President Taxation was on leave and the office of the CIT(A) has adjourned the case to 25-10-2010 as per assessee s letter filed during the course of hearing. However, the ld. CIT(A) after considering the same, rejected the adjournment petition and decided the appeal ex-parte without giving any reason for his decision on the .....

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..... entire matter to his file to decide the same afresh and according to law after providing reasonable opportunity of being heard to the assessee. All the grounds taken by the assessee are, therefore, partly allowed for statistical purposes. 7. In the result, the assessee s appeal stands partly allowed for statistical purpose. Order pronounced on 10-8-2012. - - TaxTMI - TMITax - Income Tax .....

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