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2019 (5) TMI 856

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..... ingh, Adv. For the Revenue : Shri Ashish Gupta, CIT DR ORDER PER BENCH: The Captioned appeals relate to the same assessee and have been preferred both by the assessee and the Revenue, challenging the orders passed by the Commissioner of Income Tax (Appeals)-3, Gurgaon, [in short 'CIT(A)'] separately for assessment year (A.Y) 2008-09 to 2014-15, u/s 250(6) of the Income Tax Act,1961(hereinafter .....

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..... ment years. 4. At the outset itself, Ld Counsel for the assessee drew our attention to the fact that the Ld.CIT(A) in all the impugned assessment years involved had passed ex-parte orders. It was pointed out from the order of the Ld.CI T(A) that the assessee's appeals were dismissed by the Ld.CI T(A) for non representation, as on the date mentioned in the orders, the assessee did not participate. .....

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..... resh evidences on record which would need to be verified by the A.O.. The Ld.Counsel pleaded that the appeals therefore be restored back to the A.O. for adjudication afresh. The Ld. counsel for assessee pointed out that in the case of assessees belonging to the group which had been subjected to search action and wherein also both the A.O. and the CI T(A) orders were ex-parte orders, the ITAT had r .....

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..... dly, both the assessment orders and the CIT(A)'s orders were ex-parte orders and the Ld.Counsel for the assessee has stated at Bar that the appellate proceedings before the First Appellate Authority could not be attended since the notices issued for hearing of the appeals were not received by the assessee. Further we have also noted the fact that the appeals in the case of other companies and in .....

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