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2022 (5) TMI 1455 - ITAT RAJKOTEx parte order passed by CIT -A - Denial of natural justice - Penalty proceedings u/s 271(1)(b) - addition u/s 69A - failure on part of the assessee comply with the notice u/s 142(1) - HELD THAT:- Since, the matter had been passed ex parte. Despite of the fact that assessee had sought adjournment for hearing of the above matter, but the learned CIT(A) did not consider the adjournment application. Since the order of the CIT(A) is an ex parte order and has lack of reasoning, did not pass order on merit and to our opinion, same is amount to miscarriage of justice. We set aside this matter back to the file of the CIT(A) subject to the condition that assessee shall deposit a cost of Rs.1000/- with the department within 60 days from the receipt of this order. Thereafter, learned CIT(A) shall decide the matter as per law. Appeal filed by the Assessee is allowed for statistical purposes.
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