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TMI Blog2018 (4) TMI 1531X X X X Extracts X X X X X X X X Extracts X X X X ..... s well settled that nobody should be condemned unheard as per the maxim “audi alteram partem”. We, therefore, considering the totality of the facts of the case, deem it appropriate to remand the case to the file of the ld. CIT(A) to be decided afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee. We also direct the assessee to cooperate and not seek unwarranted or unreasonable adjournment. Appeal of the assessee is allowed for statistical purposes - ITA No. 107/Del/2018, S. A. No. 327/Del/2018 - - - Dated:- 27-4-2018 - Shri N. K. Saini, Accountant Member And Shri Amit Shukla, Judicial Member Assessee by : Shri Suresh Kr. Gupta, CA Department by : Shri Atiq Ahmed, Sr. DR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . in response to which again no one attended on behalf of appellant. This notice was served and confirmation of service was downloaded from the online tracking system of Speed Post. It should be noted that this office cannot grant inordinately lengthy adjournments, especially when appellant is not interested in prosecuting the appeal and I am constrained to decide the appeal without further delay. It should be noted this office cannot grant inordinately lengthy adjournments, especially when appellant is not interested in prosecuting the appeal and I am constrained to decide the appeal without further delay. 2.1 It is to be noted that the appellant has deliberately not complied with even a single noticed issued by this office. Despite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted that the Assessing Officer also framed the assessment ex-parte without affording due and reasonable opportunity of being heard to the assessee. 7. In his rival submissions, ld. Sr. DR strongly supported the impugned order passed by the ld. CIT(A). He further submitted that since the assessee was non-cooperative and did not comply the directions either of the Assessing Officer or of the ld. CIT(A), therefore, the ld. CIT(A) was fully justified in deciding the appeal of the assessee ex-parte. 8. We have considered the submissions of both the parties and carefully gone through the material available on record. In the present case, it is an admitted fact that the Assessing Officer framed the assessment ex-parte and made the variou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be condemned unheard as per the maxim audi alteram partem . We, therefore, considering the totality of the facts of the case, deem it appropriate to remand the case to the file of the ld. CIT(A) to be decided afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee. We also direct the assessee to cooperate and not seek unwarranted or unreasonable adjournment. 9. Since we have decided the appeal of the assessee, the Stay Application now becomes infructuous. 10. In the result, the appeal of the assessee is allowed for statistical purposes and the Stay Application is dismissed as infructuous. Order pronounced in the open court on this 27th April, 2018. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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