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2019 (3) TMI 558 - ITAT MUMBAIAdjournment on various occasions - denial of natural justice - copies of the third party documents which were gathered and acted upon by the A.O while framing the assessment not given to assessee - HELD THAT:- We find ourselves to be in agreement with her claim that her authorized representatives had remained under a bonafide belief that the hearing of the appeal was adjourned on the last occasion and a fresh notice would be issued by the CIT(A). Apart therefrom, the authorised representatives also held a conviction that pursuant to the request filed with the CIT(A), the various documents which were acted upon by the A.O for drawing of adverse inferences in the hands of the assessee would be made available. In our considered view in the backdrop of the aforesaid deposition of the assessee, it can safely be gathered that the adjournments on various occasions were not sought on flimsy grounds, but were backed by the reason that the copies of the third party documents which were gathered and acted upon by the A.O while framing the assessment, despite persistent requests by the assessee were not being made available by him. As observed by us hereinabove, we find that the assessee had also requested the CIT(A) for directing the A.O to supply the aforesaid documents as the same had a material bearing on the disposal of the appeal. We find that the reasons leading to seeking of adjournments by the assessee cannot be taken as a reflection of her lackadaisical approach that was adopted in the course of the appellate proceedings. We further find that as on 02.08.2018 the assessee had sought an adjournment and was informed by the office staff of the CIT(A)-37, Mumbai, that a fresh date of hearing will be issued. In the totality of the aforesaid facts, we are of the considered view that the adjournments sought by the assessee on different occasions before the CIT(A) could neither be held to be backed by flimsy grounds or unjustified. Assessee allowed for statistical purposes.
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