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2017 (12) TMI 1805 - AT - Income TaxEx-parte order of CIT-A - Assessment u/s 153A - HELD THAT:- The notice for hearing was given less than even 10 days before the scheduled date of hearing. As for the CIT(A)’s observations about statement of facts, we have noticed that the assessee was not specifically put to notice in this regard and thus, the assessee did not have any effective opportunity for making up this deficiency. When it was put to the Departmental Representative whether he has any objection to the matter being remitted to the file of the CIT(A) for adjudication on merits, he did not have much to say, but left the matter to the bench. Shri Aseem Thakkar, the assessee has assured us that, on the matter being remitted to the file of the learned CIT(A) for adjudication de novo, he will ensure strict compliance with the notice of hearing and that the remanded proceedings are expeditiously completed. These discussions and bearing in mind entirety of the case, we deem it fit and proper to remit the matter to the file of the learned CIT(A) for adjudication de novo, after reasonable opportunity of hearing to the assessee, by way of speaking order and in accordance with the law. The assessee is also directed to ensure proper compliance with the notice of hearing by the learned CIT(A), failing which the CIT(A) will be at liberty to dispose of the matter on the basis of the material on record. - Appeals are allowed for statistical purposes
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