2014 (10) TMI 1032

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..... road and he was not aware about the fixation of the case - HELD THAT:- Three adjournments were sought by the Ld. Counsel for the assessee from the office of the Ld. CIT(A) which were granted. On the last date none appeared. In these circumstances, no doubt the Ld. CIT(A) had the right to proceed on exparte basis but when he is supposed to adjudicate the case after considering the material on recor .....

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..... b) That the Ld. CIT(A) is not justified in rejecting the appeal of the assessee without going into the merits of the case wherein the reason for non appearance before the Ld. CIT(A) and the Assessing officer is beyond the control of the assessee as assessee had gone abroad and he was not aware about the fixation of the case." 3 The Ld. Counsel for the assessee submitted that the Ld. CIT(A) has no .....

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