SANJAY JAYANTILAL MEHTA,MUMBAI vs. JCIT-CIRCLE-11(3), MUMBAI

आदेश / O R D E R भहावीय स िंह, उऩाध्मक्ष के द्वाया / PER MAHAVIR SINGH, VP: These appeals of the assessee are arising out of orders of the Commissioner of Income Tax (Appeals)]-7, Mumbai [in short CIT(A)], in Appeal Nos. CIT(A)-7/IT-99/66/2016-17, CIT(A)-7/IT- 49/123/2014-15 vide dated 30.05.2019 & 31.05.2019. The Assessments were framed by the Asst. /Jt. Commissioners of Income The only common issue in these two appeals of assessee is 2. against the ex-parte order passed by Commissioner of Income Tax (Appeals). For both the years, the assessee has raised identically worded ground. The facts and circumstances are also identical. Hence, we will take the facts and grounds from Assessment Year 2014-15 in which read as under:-

1. This is an appeal against the order passed by the Commissioner of Income tax (Appeals)-7, Mumbai, who has erred in making an exparte assessment, rejecting all the grounds of appeal raised before him without giving an opportunity of being heard, although he himself acknowledged our request for adjournment of appeal hearing of Assessment Year 2011-12, vide our letter dated 20.05.2019 submitted in his office on even date requesting him to fix up the appointment in 1st week of June. The office of the CIT had called the Chartered Accountant and had informed that he should come for hearing on 22nd May, 2019 and should not come on 16.05.2019. Please note that request for adjournment was made as the Authorized Representatives Shri Kartik L. Joshi was out of Mumbai and return to Mumbai in the end of May.