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2021 (1) TMI 353 - ITAT AHMEDABADNon appearance by assessee - HELD THAT:- Undisputedly, assessee did not appear before both the lower authorities and has wasted precious time of the Revenue. In such case, we cannot set aside the matter to the lower authorities without any cost. Thus, in the interest of justice, we impose a cost of ₹ 10,000/- which shall be deposited by the assessee to the Revenue and matter is set aside to the file of the Ld. CIT(A) to decide the matter after giving an opportunity of being heard to the assessee. Appeal filed by the Assessee is allowed for statistical purposes.
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