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2020 (1) TMI 1413 - AT - Income TaxAssessment order u/s.144 - Ex-parte assessment order - HELD THAT - We find that the ld. CIT(A) has passed the impugned order ex-parte. Even on perusal of the assessment order we find that the person who has passed the assessment order u/s.144 of the Act being the Additional Commissioner has also passed the impugned order being the Commissioner of Income Tax (Appeal). As per the objection raised by the ld. AR assessee during the course of hearing and considering the facts and circumstances of the case we restore the entire matter to the file of CIT(A) other than the CIT (Appeal) who has passed the impugned order and direct to pass a speaking and reasoned order considering the submissions of the assessee after providing sufficient opportunity of hearing to the assessee. The assessee is also directed to cooperate with the CIT(A) positively for early disposal of the case. Appeal of the assessee is allowed for statistical purposes.
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