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2022 (8) TMI 1019 - ITAT MUMBAIEstimation of Income - Bogus purchases - claim of the assessee that it has earned gross profit of 5.07% - HELD THAT:- We find that this aspect was not raised and thus, was not considered by any of the lower authorities. Even in its appeal before the learned CIT(A), the assessee did not appear despite issuance of various notices. However, during the hearing before us, learned AR gave a personal undertaking that in case the matter is remanded to the learned CIT(A) for de novo adjudication, she will appear under any circumstances. Considering the undertaking given by the learned AR and also in view of the fact that the assessee did not appear before the learned CIT(A) and apart from filing one written submission, no other details were filed before the learned CIT(A), therefore, we deem it appropriate to remand this issue to the file of learned CIT(A) for de novo adjudication after consideration of all details as may be filed by the assessee. Further, the assessee is directed to appear before the learned CIT(A) on all the dates of hearing as may be fixed without any default and file all details/ documents in support of its claim. Thus, ground no.1 raised in assessee‟s appeal is allowed for statistical purpose.
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