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2021 (7) TMI 1016 - ITAT DELHIEx parte order of CIT(A) - AO completed assessment in terms of section 144 - Addition u/s 68 - assessee has submitted that there was a change of address whereas the Ld. CIT(A) sent all the notices at the old address and therefore, no compliance could be made before the Learned CIT(A) - HELD THAT:- Looking to the reasonable cause in putting non-appearance before the Ld. CIT(A), we are of the opinion that assessee must be provided one opportunity to explain its affairs. In view of the above facts and circumstances and in the interest of the justice, we set aside the order of the Ld. CIT(A) and restore the matter back to him for deciding afresh. Both the assessee and the Assessing Officer shall be provided adequate opportunity of being heard. In the form No. 36 filed before the Tribunal, the assessee has provided its address as 203, Turab Nagar, Ghaziabad (UP) -201001. In the case of the assessee, insolvency proceedings have been initiated and Sh. Anup Kumar has been appointed as Interim Resolution Professional (IRP) CIT(A) may serve notice accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes.
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