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TMI Blog2015 (10) TMI 2822X X X X Extracts X X X X X X X X Extracts X X X X ..... dergone left eye surgery for cataract along with Hospital Discharge Summary - HELD THAT:- Considering this fact that the counsel of the assessee had undergone left eye surgery for cataract on 28.01.2014 and last two dates of hearing before CIT (A) were 10.02.2014 and 18.02.2014, we feel that in the interest of justice, the assessee deserves one more opportunity. Accordingly, we set aside the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted by the learned AR of the assessee that in both years, the orders of learned CIT (A) are ex parte qua the assessee and therefore, the matter should be restored back to the file of CIT (A) for fresh decision after affording reasonable opportunity of being heard to the assessee. Learned DR of the revenue submitted that sufficient opportunities were provided by the learned CIT (A) but no com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne more opportunity. Accordingly, we set aside the order of CIT (A) in both years and restore the entire matter back to his file for fresh decision in both years after affording reasonable opportunity of being heard in both years. In view of our decision, we do not make any comment on merit of the issues raised by the assessee in these appeals. 4. In the result, both the appeals of the assessee a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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