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TMI Blog2019 (6) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... n it was stated that the ld. A/R of the assessees was contesting election of Central Council of ICAI scheduled for 8th 9th December, 2018, then one more opportunity ought to have been granted by the ld. CIT (A). Having considered the facts and circumstances of the case as well as in the interest of justice, we grant one more opportunity to the assessee's subject to cost of ₹ 2500/- each and set aside the matters to the record of the ld. CIT (A) for deciding the same afresh after hearing the assessee's. The assessee's are also directed not to take any further adjournment before the ld. CIT (A). - Assessee appeals are allowed for statistical purposes. - ITA No. 30/JP/2019 And ITA No. 31/JP/2019 - - - Dated:- 16-5-2019 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts circumstances of the case in law also ld. A.O. grossly erred in making addition of ₹ 1,19,00,000/- on account of unaccounted cash. 6. On the facts circumstances of the case in law also ld. A.O. grossly erred in making addition u/s 40(a)(ia) of the Income Tax Act, 1961 for ₹ 64,819/-. 7. On the facts circumstances of the case in law also ld. A.O. grossly erred in making addition u/s 36(1)(va) of the Income Tax Act, 1961 for ₹ 8,537/-. 8. On the facts circumstances of the case and in law also ld. A.O. grossly erred in making addition of ₹ 90,797/- on account of Interest Income on IT refund. 2. At the time of hearing, the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat though the ld. CIT (A) fixed the hearing of the appeals on 8 occasions, out of which on 7 occasions the adjournment applications were filed by the ld. A/R of the assessees. The hearings of both the appeals were fixed simultaneously on the same date and, therefore, identical adjournment applications were filed. The ld. CIT (A) granted adjournments on 6 occasions but refused to grant the adjournment on last occasion i.e. 20.11.2018. We note that though sufficient opportunities were granted by the ld. CIT (A) to the assessees for presenting their cases, however, when the assessee has explained a reasonable cause for not appearing on 20.11.2018 and also filed an application in advance wherein it was stated that the ld. A/R of the assessees ..... X X X X Extracts X X X X X X X X Extracts X X X X
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