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2012 (7) TMI 339 - AT - Income TaxDisposing of the appeal ex-parte by CIT(A) - Held that:- As none of the notice dated notice dated 20th October, 2011, 27th January, 2012 and 14th February, 2012 issued by the CIT(A) appear to have been served upon the assessee nor the DR placed any material regarding service of any of these notices. In these circumstances, the CIT(A) dismissed the appeal without even analyzing the issues or recording his specific findings on the said issues raised in the grounds of appeal before him - that the order passed by the CIT(A) is cryptic and grossly violative of facets of the rules of natural justice which should reflect application of mind by the concerned authority to the issues/points raised before it - Section 250(6) of the Act mandates that the order of the CIT(A) while disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision - it fair and appropriate to set aside the order of the CIT(A) and restore the matter to his file for deciding it afresh.
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