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TMI Blog2015 (1) TMI 1469X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee or not. In this situation, ex parte order passed by the CIT(A) is clearly violative of principles of natural justice. The present case is squarely covered in favour of the assessee by the order of the ITAT Ahmedabad Bench C in the case of Gujarat Themis Biosyn Ltd. [ 1999 (8) TMI 109 - ITAT AHMEDABAD-C ] , hence, appeal of the assessee on this legal issue is allowed and thus, we hereby set aside the impugned order of the CIT(A) and direct the CIT(A) to dispose of the appeal of the assessee afresh after allowing proper opportunity of hearing in accordance with law. Appeal of the assessee is deemed to be allowed for statistical purposes - ITA NO. 1075/DEL/2013 - - - Dated:- 14-1-2015 - SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y bound to adjudicate all the grounds raised by the assessee before him on merits. Ld. Counsel vehemently contended that as per Form 35, the assessee raised six grounds before the CIT(A) which were not adjudicated as per requirement of provisions of the Act, therefore, the case may kindly be remitted to the file of CIT(A) for fresh adjudication. 3. Replying to the above, ld. CIT(A) contended that if despite due service of notice, neither the assessee nor its representative appear before the first appellate authority i.e. CIT(A), then there is no alternative but to decide the appeal ex parte. However, ld. DR fairly accepted that if it is found just and proper, then the department has no serious objection in restoring entire first appeal t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order. There is nothing on record to substantiate the grounds of appeal and as held supra, the additions made by the ld. AO are as per law. Therefore, the appeal filed by the appellant against the impugned assessment order is liable to be rejected in view of the reasons recorded in the preceding paras and the additions made under various heads by the AO are accordingly confirmed. The ground nos. 2 to 5 of the appellant are accordingly rejected. 5. Ld. Counsel of the assessee during the argument before us submitted copies of the decision of ITAT, Ahmadabad Bench C in the case of Gujarat Themis Biosyn Ltd. vs JCIT 74 ITD 339 (Ahmedabad) wherein Coordinate Bench of this Tribunal on the similar issue has held as under:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, reliance placed by the CIT(A) on Multiplan India (P.) Ltd.'s case (supra) is entirely misplaced. Similarly, the case of Estate of Late Tukojirao Holkar (supra) cited by the ld. CIT(A) is distinguishable and does not support the view taken by the CIT(A). 4. For the reasons indicated above, we hereby set aside the impugned order of the CIT(A) and direct the CIT(A) to dispose of the appeal of the assessee afresh after allowing proper opportunity in accordance with law. 6. In the light of facts and circumstances of the present case, we observe that in a similar situation, it was held that reliance placed by the CIT(A) on Mulitplan India Pvt. Ltd. 38 ITD 320 (Del) is entirely misplaced and the case of the case of Esta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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