Concession of extending another opportunity to the assessee in proceedings ex-parte both before the AO and CIT(Appeals) by the Hon’ble ITAT Bench.

1.Whether concession of extending another opportunity to the assessee is warranted when the matter was heard ex-parte both in adjudication and appellate proceedings before the AO and Commissioner (Appeals) ?

2.Whether assessee is to be extended a reasonable opportunity of being heard in compliance with the principles of natural justice, equity and fair-play even when adjournment petition moved is rejected by the Bench.

3.Whether the opportunity of hearing is to be extended in set-aside proceedings ?

4.Whether objection of department to the extent that further opportunity be not provided can be validly taken note thereof by the Bench concerned in ex-parte proceedings.