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2022 (7) TMI 1335 - ITAT MUMBAICorrectness of the ex-parte orders passed by the learned CIT(A) in the matter of assessment u/s 153C r.w.s 144 - assessee has been given sufficient opportunity of hearing and yet the assessee has not availed the same - HELD THAT:- We are of the considered view that having regard to the undertaking given by assessee and having regard to the fact that the assessee was indeed traversing through a very difficult patch of time, we deem it fit and proper to remit the matter to the file of the CIT(A) for adjudication de novo on merits after given one more opportunity of the assessee, in accordance with the law and by of the speaking order. The assessee, however, is cautioned to ensure that at least this time the assessee will duly co-operate and expeditious disposal of the remanded proceedings and scrupulous comply with the notices of hearing. In view of these discussions, as also bearing in mind the entirety of the case, we deem it fit and proper to remit the matter to the file of the CIT(A) for fresh adjudication as above. Appeal allowed for statistical purposes.
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