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2020 (12) TMI 847 - AT - Income TaxApplication u/s 154 requesting the A.O. to give credit for above TDS and refund of the same - order rejecting the assessee’s application for rectification u/s 154 assessee filed an appeal to the first appellate authority - assessee did not appear before the first appellate authority, ex parte order was passed - HELD THAT:- It is the case of the assessee that it had not received the notice of hearing issued from the first appellate authority’s office. Therefore, the appeal was decided ex parte. In the interest of justice and equity, we are of the view that one more opportunity should be provided to the assessee to explain its case whether it has accounted and declared the income in respect of TDS, which it is claiming refund. For the above said reasons, the case is restored to the file of the A.O. The assessee shall co-operate with the A.O. and shall furnish the necessary details called for. It is ordered accordingly.
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