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2017 (11) TMI 1785 - ITAT MUMBAIRevision u/s 263 - no notice was duly served - HELD THAT:- CIT(A) has mentioned in its order that notice was duly served on the assessee and despite that the neither the assessee nor the authorized representative appeared before him on the date of hearing. CIT(A) has not referred to any document to show that the notice was duly served and despite the service of notice, assessee failed to appear before him. On the other hand, the contention of the counsel is that no notice was received by the assessee. Admittedly, the impugned order has been passed by the CIT(A) without hearing the assessee. Under these circumstances we are of the considered view that the assessee should be given an opportunity to present its case before the CIT(A). Hence, in the interest of justice we set-aside the impugned order and remit the file back to the CIT(A) for passing order afresh - Appeal of the assessee is allowed for statistical purposes.
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