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2018 (9) TMI 279 - ITAT MUMBAIPenalty u/s 271(1)(c) - non serving of the notices for hearing issued by learned CIT(A) , his shifting of place after affixing new address at the address stated in form no 35, the breach of principle of natural justice - Held that:- CIT(A) had infact decided the appeal exparte in the absence of assessee mainly on the grounds of his non appearances and disbelieving the contention that the assessee voluntarily filed revised computation of income before the AO post issuance of notice u/s 143(2) and 142(1) by the AO during scrutiny proceedings - set aside and restore the matter to the file of learned CIT(A) for fresh adjudication of all the issues arising in this appeal on merits in accordance with law. Therefore, the appellate order of learned CIT(A) is set aside and all the issues restored to file of the learned CIT(A) to decide all issues afresh on merits in accordance with law - Appeal of the assessee is allowed for statistical purposes
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