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2014 (10) TMI 1032 - AT - Income TaxEx-parte order of CIT-A - non appearance by assessee - as submitted reason for non appearance before the Ld. CIT(A) and the Assessing officer is beyond the control of the assessee as assessee had gone abroad and he was not aware about the fixation of the case - HELD THAT:- Three adjournments were sought by the Ld. Counsel for the assessee from the office of the Ld. CIT(A) which were granted. On the last date none appeared. In these circumstances, no doubt the Ld. CIT(A) had the right to proceed on exparte basis but when he is supposed to adjudicate the case after considering the material on record and record his findings. Instead of doing so the Ld. CIT(A) has dismissed the appeal in limine. Therefore in the interest of justice we set aside his order and restore the matter back to his file with a direction to adjudicate the issues after providing adequate opportunity to the assessee. The assessee is also directed to cooperate in the appeal proceedings. Appeal of the assessee is allowed for statistical purposes.
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