2018 (4) TMI 1414

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..... claim properly. Therefore, taking into consideration the submissions of the assessee, facts and circumstances of the case and in the interest of natural justice, we deem it fit and proper to remand the matter to the file of the CIT-A to decide the issue in hand afresh by giving the assessee adequate opportunity of hearing. The assessee is also directed not to seek any adjournment. Appeal of the as .....

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..... of assessee ex parte. Further, he submits that the assessee appeared before the CIT-A in response to notices issued u/s. 250 of the Act by the CIT-A and filed an application seeking adjournment stating that the AR was suffering from illness. Accordingly, the hearing was adjourned to 03-12-2015 on which date also the assessee appeared and sought adjournment and, the case was adjourned to 18-12-201 .....

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..... there was no representation or explanation on behalf of the assessee regarding the claim of the assessee and the grounds of appeal raised before him. There was no adequate opportunity of hearing to assessee to substantiate its claim properly. Therefore, taking into consideration the submissions of the assessee, facts and circumstances of the case and in the interest of natural justice, we deem it .....

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