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2015 (10) TMI 2822 - AT - Income TaxEx-parte orders of CIT - application of adjournment sent to CIT (A) by Speed post requesting for adjournment because the counsel of the assessee company CA Shri Shailesh Kumar Gupta had undergone 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 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.
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