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TMI Blog2016 (12) TMI 1765X X X X Extracts X X X X X X X X Extracts X X X X ..... peal has been filed by the Assessee against the order dated 28.3.2014 of the Ld. CIT(A), Meerut relating to assessment year 2009- 10. 2. The grounds raised by the assessee read as under:- 1. That on the last two date of hearing on 18.3.2014 and 28.3.2014, adjournment was sought because of unavailability of the counsel due to death of his father. On facts and circumstances of the case the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the sake of convenience. 4. Ld. Counsel of the assessee stated that the Ld. CIT(A) has passed the order against the principles of natural justice by way of exparte order in not providing sufficient opportunities to the assessee. 5. On the other hand, Ld. DR relied upon the orders of the authorities below. 6. We have heard both the parties and perused the records. It was the contention of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... han sufficient opportunities of being heard have been allowed to the appellant. On the several dates fixed for hearing, the appellant filed adjournment application and the case was adjourned. On these dates, either none attended or adjournment application was filed. This implies that the appellant is not interested in pursuing the appeal for the reasons best known to him. Since, sufficient opportu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le of the Ld. CIT(A) to decide the issues in dispute afresh, in accordance with law, after giving adequate opportunity of being heard to the parties and pass a speaking order. However, the Assessee is also directed to fully cooperate with the ld. CIT(A) and produce all the documents before him to substantiate his claim and not to take any unnecessary adjournment. 7. In the result, the Appeal file ..... X X X X Extracts X X X X X X X X Extracts X X X X
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