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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: SHRI AMARJIT SINGH&
PER Ms. MADHUMITA ROY - JM: These two instant appeals filed by the assessee are against separate orders dated 27.03.2018 & 26.03.2018 passed by the Commissioner of Income Tax (Appeals)-6, Ahmedabad arising out of the order dated 23.05.2016 passed by the DCIT, Central Circle 1(1), Ahmedabad under section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred as to “the Act”) for the Assessment Years 2013-14 & 2014-15.
At the time of hearing of the instant appeal none appeared on behalf of the assessee neither any adjournment has been sought for. Apart from that we find that in three occasions the appellant did not appears before the Ld. CIT(A) on the date of hearing. In fact, twice the matter were adjourned by the Ld. CIT(A) since none - 2 - Mehul Mukeshkumar Kadiya vs. DCIT A.Ys. 2013-14&2014-15 appeared on behalf of the assessee, neither any adjournment was sought for. In the third occasion a notice for hearing served upon the assessee was returned back with a postal endorsement ‘left’. Having no other alternative, the Ld. CIT(A) disposed of the matter ex-parte. Thus, it practically appears that the assessee is not interested in pursuing the matter. Hence, we find it fit and proper to confirm the order passed by the Ld. CIT(A) impugned before us. We pass orders accordingly.