2013 (11) TMI 1645

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..... , AM This appeal has been filed by assessee against the order of Commissioner of Income Tax (Appeals)-I [(in short CIT(A)-I], Pune, dated 30-03-2012 for A.Y. 2008-09 on the following grounds: 1. That the learned Commissioner of Income Tax (Appeals) I, has erred in dismissing the appeal for non attendance before him. That the learned Commissioner of Income Tax (Appeal) I, has not given proper a .....

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..... e of business of banking. 2. At the outset of hearing, it was pointed out that assessee was not given a proper and due opportunity of being heard in spite of the fact that there was an adjournment petition before CIT(A) at the relevant point of time. Moreover, we find that CIT(A) has dismissed the appeal of assessee exparte by following ratio of Multiplan India Pvt. Ltd., 38 ITD 320 which is not .....

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