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2018 (6) TMI 1645 - AT - Income TaxEx-parte order of CIT-A - HELD THAT:- As noticed in the CIT(A)’s order, notice was served through Chartered Accountant but then, as is the contention of the assessee, the Chartered Accountant did not deal with the matter in intelligent manner and had therefore eventually disengaged by the assessee. We have also been assured by the assessee that given another opportunity of presenting his case before the learned CIT(A) he will scrupulously ensure early disposal of the appeal on merits and shall not resort to any dilatory tactics. DR also does not oppose the matter being remitted to the file of the learned CIT(A) for fresh adjudication. In view of the above discussion and bearing in mind entirety of the case, we deem it fit and proper to remit the matter to the file of learned CIT(A) for fresh adjudication on merits. Appeal is allowed for statistical purposes.
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