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2019 (4) TMI 1162 - AT - Income TaxEx-party appeal order - assessee sought adjournment by explaining the reasons - reasonable cause for not attending the proceedings - HELD THAT:- Reasons given in the letter as recorded by the ld. CIT(A) are reasonable cause for not attending the proceedings because the ld. AR of the assessee was busy in Central Council of ICAI elections scheduled for 8th & 9th December, 2018. Though the CIT(A) granted sufficient opportunities to the assessee however, on the last occasion when the AR has explained the reasons for not attending the hearing then having regard to the facts and circumstances of the case one more opportunity ought to have been granted to the assessee. As regards the maintainability of the appeal for want of e-filing, we note that the ld. CIT(A) except giving the reasons in the impugned order did not raise this defect by issuing any notice or otherwise for rectification of the same on the part of the assessee. Though there was a defect in filing of appeal as the assessee did not file electronically but filed in physical form therefore, the said defect is required to be removed by the assessee. Accordingly, in the facts and circumstances of the case as well as in the interest of justice, we set aside the impugned order of the ld. CIT(A) and remand the matter to the record of the ld. CIT(A) for adjudication of the same afresh after giving an opportunity of hearing to the assessee. The assessee is directed to remove the defects and e- file the appeal within a period of 30 days from the date of this order.
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