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2021 (11) TMI 1018 - ITAT VARANASIDismissal of appeal for non prosecution - whether notice of hearing was ever served upon the assessee? - HELD THAT:- CIT(A) has dismissed the appeal without providing proper opportunity to the assessee. Moreover, he has not decided the appeal after discussing in detail, his reasons for agreeing with the assessment order. In this view of the matter, another opportunity of hearing requires to be given to the assessee to represent his case fully before the ld. CIT(A). Even otherwise, it is trite [‘S. Velu Palandar [1971 (8) TMI 42 - MADRAS HIGH COURT] and ‘Ms. Swati Pawa [2019 (4) TMI 89 - ITAT DELHI] and incumbent on the ld. CIT(A) to decide an appeal on merit even in the absence of any representation before them. The matter is remitted to the file of the ld. CIT(A) to be decided afresh on merit, in accordance with law, on affording due and adequate opportunity of hearing to the assessee. The assessee, no doubt, shall cooperate in the fresh proceedings before the ld. CIT(A). All pleas available under the law shall remain so available to the assessee. Assessee appeal allowed for statistical purposes.
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