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2019 (2) TMI 1327 - AT - Income TaxNon-prosecution of appeal - AR submitted that the assessee could not appear for various reasons and submissions are without any supporting evidence and reasons for non-prosecution of case before the CIT(A) - HELD THAT:- CIT(A) has granted sufficient opportunities. When a query was raised to the learned AR being the Reasonable cause and Reasons for non-appearance, the explanations of learned AR are not satisfactory and are not supported with any evidence. We, considering the principles of natural justice and the reasons envisaged by learned AR are not supportive to the case, consider it appropriate to restore the entire disputed issue to the file of the CIT(A) but considering the facts on record with respect to non-appearance of the assessee or learned AR in spite of issuing notices on various dates in appellate proceedings and the assessee chose not to appear which cannot be overlooked. Therefore, we are of the substantive opinion that the assessee should be provided an opportunity of hearing but with payment of cost of ₹ 10,000/- to the Income-tax Department within a period of one month from the date of receipt of this order.
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