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2021 (1) TMI 459 - AT - Income TaxCIT-A dismissed the appeal on the ground of non-prosecution of appeal - Disallowance of various expenses As argued CIT-A not appreciating the correct facts of the case and without giving proper opportunity of being hear confirmed addition - HELD THAT:- From the perusal of the order of the CIT(A), it can be seen that the CIT(A) has not given any categorical finding on merit of the case. Therefore, it will be appropriate to give the opportunity of hearing to the assessee before the CIT(A). Hence, we are remanding back the entire issue to the file of the CIT(A) to be decided on merit. Needless to say, the assessee be given opportunity of hearing by following principles of natural justice. Appeal filed by the assessee is partly allowed for statistical purpose.
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