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2020 (3) TMI 1273 - AT - Income TaxOrder passed by the ld. CIT(Appeals) ex-parte - dismissing the appeal of the assessee for non-prosecution - HELD THAT:- CIT(Appeals) has not given proper and sufficient opportunity to the assessee of being heard before dismissing the appeal for non-prosecution vide his impugned order passed ex-parte and there is a clear violation of principle of natural justice. Keeping in view this submission made by the assessee in the light of the facts of the case as evident from record, find merit in this contention raised by the assessee. Even the ld. D.R. has not raised any objection in this regard. Moreover, the ld. CIT(Appeals) as per the provisions of sub-section (6) of section 250 was required to dispose of the appeal of the assessee vide an order in writing stating the points for determination, the decision thereon and the reasons for the decision. The impugned order passed by the ld. CIT(Appeals) does not comply with these requirements. Therefore, consider it fair and proper and in the interest of justice to set aside the impugned order passed by the ld. CIT(Appeals) ex-parte dismissing the appeal of the assessee for non-prosecution and remit the matter back to him for disposing of the appeal of the assessee afresh on merit in accordance with law after giving proper and sufficient opportunity of being heard to the assessee. Appeal of the assessee is treated as allowed for statistical purposes.
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