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2020 (7) TMI 808 - HC - Income TaxITAT remanding the matter back to AO - Whether the Tribunal was right in passing an order merely on the ground that the documents relied on by the Assessee was not available in the file? - HELD THAT:- Unfortunately, the Assessee, who was the appellant before the Tribunal was not present when the case was heard and he had also not engaged an Advocate, to argue on his behalf. The Tribunal records that its Registry placed a copy of the postal acknowledgement card to show that the notice has been served on the Assessee. Assessee has filed the copies of the revenue records in the typed set of papers, and on perusal of the same, the seal of the Assessing Officer is found at the bottom of the photostat copies of the documents. Therefore, it is clear that the documents were part of the assessment file. Considering the fact that the Tribunal had proceeded ex parte on account of non-appearance of the Assessee, and though the Tribunal might have been justified by doing so, yet, considering the fact that the assessment order is of the year 2015, and the Assessing Officer has already perused the records and given relief to the Assessee, and the appeal filed by the Assessee before the Tribunal arises out of the order passed under Section 263 of the Act, this Court is of the view that the matter can be remanded back to the Tribunal for fresh decision on merits, after affording an opportunity to the Assessee. Tax Case appeal is allowed, the impugned order is set aside and the matter is remanded back to the Tribunal for fresh decision on merits.
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