TMI Blog2013 (4) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... sposed of ex-parte as the assessee did not avail the various opportunities afforded by the CIT(A) by granting adjournments as requested by the assessee however, the assessee has prayed for one more opportunity for putting forth the case of the assessee in relation to various issues involved in the appeal before the CIT(A) for proper adjudication of the matter. Considering the totality of facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of delay, we condone the said delay and admit the appeal for adjudication. 3. Briefly the facts are, the assessee a company is engaged in chit fund business. A search and seizure operation was conducted in the business premises of the assessee on 05/09/2002. As the assessee neither filed its return in response to notice issued u/s 158BC of the Act, nor appeared in the assessment proceedings, ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by filing an appeal before the CIT(A). 5. In course of appeal proceeding before the CIT(A), as the assessee absented itself from appearing, the CIT(A) passed an ex-parte order on 31/01/2012 dismissing the appeal of the assessee by observing that as the assessee has not furnished any evidence to contest the findings of the Assessing Officer there is no reason to interfere with the conclusions arr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the CIT(A). 8. We have heard the submissions of both the parties and perused the orders of lower authorities as well as other materials on record. It is evident from the impugned order of the CIT(A) that the appeal was disposed of ex-parte as the assessee did not avail the various opportunities afforded by the CIT(A) by granting adjournments as requested by the assessee. Though this factua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ording reasonable opportunity of hearing to the assessee. The assessee is also directed to cooperate and comply with the notices and directions of the CIT(A) that may be given in the course of the appeal proceedings for enabling early disposal of the appeal by the CIT(A). If the assessee still does not cooperate, then, the CIT(A) is free to decide the appeal ex- parte drawing his own inference in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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