9911796707
TMI Blog2024 (6) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee but the assessee specifically claimed that some of the dates the notice was not received and some of the dates the adjournment petition was filed. AR further claimed that the ld. CIT(A) passed the ex parte order without considering the ground of the assessee. Both the merit and the legal grounds are not considered during passing of appeal order. The ld. AR prayed for set aside the matter to the file of the ld. CIT(A) for further adjudication de novo,considering the grounds filed by the assessee. DR had not made any objection against the submission of the ld. AR. We are, therefore, of the opinion that interest of justice would be sub served if the impugned order is set aside and the matters are remitted back to the ld. CIT(A) for con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the principal of natural justice. 3 The exparite dismissal order passed by the ld.CIT(A)-5, Ludhiana without even looking at the adjournment application is in complete violation of principal of natural justice by holding that none appeared on the date of hearing on 8.8.2023 when the appellant had duly filed request for adjournment on 8.8.2023. 4 That the ld.CIT(A)-5, Ludhiana has erred in dismissing the appeal of the assesee expartie for the non compliance of opportunity notices is factually incorrect ignoring the fact that his predecessor had fixed the appeals at Jalandhar on touring camp and the assesee had either appeared or sought adjournment or at times telephonic calls were received from the office of CIT(A) informing the cancellation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dates of hearing for notice was not received for three days the adjournment petition was filed which was not considered by the ld. CIT(A). The ld. AR submitted the details which is reproduced as below: 1. Copy of the acknowledgement of request for adjournment dated 14.07.2022 along with assessee s application I 8 9 2. Copy of the acknowledgement of request for adjournment dated 05.01.2023 along with assessee s application. II 10 11 3. Copy of the acknowledgment of request for adjournment dated 08.08.2023 along with view Response and assessee s application. 12 to 14 5. The ld. DR vehemently argued and relied on the order of the revenue authorities. 6. We heard the rival submission and considered the documents available in the record. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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