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2013 (4) TMI 317 - ITAT HYDERABADUndisclosed income - search and seizure - assessment completed ex-parte u/s 144 as the assessee neither filed its return in response to notice issued u/s 158BC nor appeared in the assessment proceedings - Held that:- As it is evident from the impugned order of the CIT(A) that the appeal was disposed of ex-parte as the assessee did not avail the various opportunities afforded by the CIT(A) by granting adjournments as requested by the assessee however, the assessee has prayed for one more opportunity for putting forth the case of the assessee in relation to various issues involved in the appeal before the CIT(A) for proper adjudication of the matter. Considering the totality of facts and circumstances of the case and the prayer of the assessee for one more opportunity it is just and proper to set aside the impugned order of CIT(A) and restore the matter to his file for disposal of the appeal of the assessee before him.
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