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2018 (5) TMI 1751 - ITAT KOLKATADismissing the appeal of the assessee vide his impugned order passed ex-parte - Held that:- We accordingly impose a cost of ₹ 5,000/- on the assessee for the non-compliant and non-cooperative approach shown during the course of appellate proceedings before the CIT(A) resulting into ex-parte order and direct the assessee to pay the said cost to Prime Minister’s Relief Fund. Subject to the said payment, the impugned order of the CIT(A) passed ex-parte is set aside and the matter is restored to the file of the A.O. for deciding the issues relating to the two additions made to the total income of the assessee afresh after giving the assessee one more opportunity of being heard.
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