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TMI Blog2016 (12) TMI 1765X X X X Extracts X X X X X X X X Extracts X X X X ..... ues in dispute to the file of the CIT(A) to decide the issues in dispute afresh, in accordance with law, after giving adequate opportunity of being heard to the parties and pass a speaking order. However, the Assessee is also directed to fully cooperate with the CIT(A) and produce all the documents before him to substantiate his claim and not to take any unnecessary adjournment. -Assessee appeal s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before thed Ld. CIT(A). Thus there was no warrant to dismiss the appeal without affording opportunity of hearing and representation for effective adjudication of the grounds on merits. 2. That the additions made by the AO and sustained by the Ld. CIT(A) without proper and effective adjudication were illegal, without jurisdiction and untenable on facts and in law. 3. That on facts and in law, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by not providing sufficient opportunities to the assessee which is against the principle of natural justice. We further find that Ld. CIT(A), has given his finding in the impugned order 28.3.2014 vide para no. 2 at page no. 4 of his order. The said relevant paras are reproduced as under:- 2. Following dates of hearing were allowed to the appellant:- Date of issue of notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on and the case was adjourned. On these dates, either none attended or adjournment application was filed. This implies that the appellant is not interested in pursuing the appeal for the reasons best known to him. Since, sufficient opportunity being heard have been given to the appellant, no further adjournment can be granted. Therefore, the appeal is disposed off on the basis of material evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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