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2019 (2) TMI 1063 - ITAT MUMBAIPermitting withdrawal of the appeal - power of Commissioner (Appeals) - HELD THAT:- While dismissing assessee’s appeal in limine without deciding on merit, learned Commissioner (Appeals) has not exercised his power in consonance with the provisions of section 251(1)(a) of the Act. Accordingly, inclined to set–aside the impugned order of the Commissioner (Appeals). Since, the issues raised in the said appeal have not been decided on merit restore all the issues raised in the present appeal to the learned Commissioner (Appeals) for de novo adjudication. Consequently, the appeal filed by the assessee before the learned Commissioner (Appeals) is restored back to its original position. It is open for the assessee to raise all such issues before the first appellate authority for contesting the assessment order passed by the Assessing Officer. Needless to mention, the learned Commissioner (Appeals) must afford reasonable opportunity of being heard to the assessee before deciding the appeal. With the aforesaid observations, the grounds raised are allowed for statistical purposes. - Appeal is allowed for statistical purposes.
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