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TMI Blog2019 (5) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... nue is aggrieved by the ex-parte orders of the CIT(A) in two assessment years i.e. assessment year 2012-13 and assessment year 2014-15. We consider it fit to restore the impugned appeals back to the A.O. with a direction to pass a speaking order in accordance with law after affording reasonable and effective opportunity of hearing to the assessee. While so directing, it is made clear that the assessee shall not abuse the trust reposed on it, in which case the A.O. shall be free to pass an order on the basis of material available on record. Appeals of the assessee and the Revenue are allowed for statistical purposes. - ITA No.276/Chd/2018, ITA No.278/Chd/2018, ITA Nos.1515 to 1521/Chd/2018 - - - Dated:- 10-5-2019 - Shri Sanj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel for the assessee drew our attention to the fact that the Ld.CIT(A) in all the impugned assessment years involved had passed ex-parte orders. It was pointed out from the order of the Ld.CI T(A) that the assessee s appeals were dismissed by the Ld.CI T(A) for non representation, as on the date mentioned in the orders, the assessee did not participate. It was further pointed out that the Ld.CI T(A) adjudicated the various grounds raised before him on merits ex-parte in the absence of any submissions made by the assessee. The Ld. counsel for the assessee submitted that the assessee failed to participate in the appellate proceedings since the notices were not received by him. The Ld. counsel for assessee submitted that the address of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as also those passed by the A.O. 7. We have heard the submissions of both the parties and perused the material available on record. Undoubtedly, both the assessment orders and the CIT(A) s orders were ex-parte orders and the Ld.Counsel for the assessee has stated at Bar that the appellate proceedings before the First Appellate Authority could not be attended since the notices issued for hearing of the appeals were not received by the assessee. Further we have also noted the fact that the appeals in the case of other companies and in the case of director of the companies belonging to the same group as the assessee, which was searched and in which case also, the orders passed by the authorities below were ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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