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2016 (9) TMI 1618 - ITAT MUMBAIValidity of order passed by CIT-A - assessee contended that the order of the CIT(A) suffers from a pertinent infirmity as it has been passed without affording the assessee full and proper opportunity of being heard - As per assessee CIT(A) has passed an ex-parte order inspite of the fact that assessee did appear on various dates and indeed the matter was finally adjourned for 22/01/2010, whereas the CIT(A) has passed the order on an anterior date i.e. 19/01/2010 itself - HELD THAT:- CIT(A) has passed an ex-parte order inspite of the fact that assessee did appear on various dates and indeed the matter was finally adjourned for 22/01/2010, whereas the CIT(A) has passed the order on an anterior date i.e. 19/01/2010 itself. Considering the fact position and the circumstances explained before us, we deem it fit and proper to set aside the order of the CIT(A) and restore the matter back to his file for adjudication afresh in accordance with law after allowing the assessee a reasonable opportunity of being heard. It is clarified that our decision to remand the matter back to the file of the CIT(A) shall not be construed as any reflection on the merits of the various issues raised by the assessee, which shall be dealt with by the CIT(A) as per law. Aappeal of the assessee is allowed for statistical purposes
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