Held that Commissioner (Appeals) repeatedly granted adjournments on all applications moved by assessee but assessee remained unrepresented and thereafter, on basis of material available on record order was passed. Assessee could not level baseless allegations against CIT(A).  Order was set aside solely on grounds that taxpayer should not suffer on account of either his ignorances or inability due to some extenuating circumstances on account of which he could not come clean with all his facts and explanations qua issues before revenue.  (AY. 2012-13)