TMI Blog2019 (6) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... of the learned CIT(A). It is just a single word for the sake of exhibiting compliance of mandate under section 250(6) of the Act. Therefore, we set aside all these orders and restore all the appeals to the file of the learned CIT(A) for fresh adjudication. CIT(A), while adjudicating these appeals, shall take into consideration the judgment in the case of B. Loganathan Vs. ITO [ 2019 (3) TMI 1003 - MADRAS HIGH COURT]. - Assessee's appeals are allowed for statistical purposes. - ITA Nos. 36 to 38/Rjt/2017 - - - Dated:- 30-5-2019 - Shri Rajpal Yadav, Judicial Member And Shri Pradip Kumar Kedia, Accountant Member For the Assessee : Shri M J Ranpura, AR For the Revenue : Shri Praveen Verma, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for hearing Remark 1 23.10.2015 20.11.2015 None attended nor filed any application for adjournment was filed 2. 02.02.2016 26.02.2016 None attended nor filed any application for adjournment was filed 3. 15.09.2016 04.10.2016 None attended nor filed any application for adjournment was filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch was fixed hearing but on the date of hearing nobody represented the revenue applicant, nor any communication for adjournment was received. There was no communication or information as to why revenue choose to remain absent on that date. The Tribunal on the basis of inherent power treated the appeal filed by the revenue as un-admitted in view of Rule 19 of the Appellate Tribunal Rules, 1963. 5) Therefore, keeping in view of the above, the appeal filed by the appellant is liable to be dismissed for non-prosecution. On merits I find that the Assessing Officer is justified in levying in respect of additions made u/s. 68 in respect of unexplained cash deposits. The penalty is therefore sustained on merits too. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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