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2021 (1) TMI 1272 - AT - Income TaxEx-parte order passed by CIT-A - Disallowance u/s 14A r.w.r. 8D - Since there was no appearance from the side of the assessee despite service of notice, the Ld. CIT(A) dismissed the appeal filed by the assessee for non-prosecution - HELD THAT:- It is an admitted fact that despite opportunities granted by the CIT(A), there was no appearance from the side of the assessee for which the CIT(A) was constrained to pass the ex-parte order, dismissing the appeal of the assessee for non-prosecution. However, he has not decided the appeal on merit which he is required to do. As per provisions of section 250(6) of the Act, the order of the CIT(A) disposing the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision. Since the Ld.CIT(A) has not decided the appeal on merit which he is required to do, therefore, deem it appropriate to restore the issue to the file of Ld. CIT(A) with the direction to grant one last opportunity to the assessee to substantiate its case and decide the issue as per fact and law by passing a speaking order. The assessee is also hereby directed to appear before the CIT(A) and substantiate its case - Appeal of the assessee is allowed for statistical purposes.
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