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2018 (4) TMI 1930 - ITAT AHMEDABADAssessment u/s 144 and 271B - CIT(A) orders are passed ex-parte - apellant could not attend the proceedings before the CIT(A) - HELD THAT:- DR fairly agreed that he has no objection to the matter being remitted to the file of CIT(A) for adjudication de novo, after giving yet another reasonable opportunity of hearing to the assessee. We think this is a fair approach and since the learned CIT(A) did not have the benefit of assistance from the assessee appellant, the matter should be remitted to the file of learned CIT(A) for adjudication de novo, after giving yet another opportunity of hearing. In any case, there is no reason for an Appellate Forum being bypassed and the matter being taken up directly before us for adjudication on merits. We deem it fit and proper to remit the matter to the file of learned CIT(A) for fresh adjudication and the assessee appellant be given a reasonable opportunity of hearing - Assessee appeals are allowed for statistical purposes
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