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2021 (2) TMI 600 - AT - Income TaxOrder passed by the CIT(A) ex-parte - Order passed by the ld. CIT(A) dismissing the appeal of the assessee for non prosecution without giving proper and sufficient opportunity of being heard - sufficient cause for non compliance to the notices issued by the ld. CIT(A) fixing the appeal for hearing from time to time - HELD THAT:- As per specific provisions contained in sub-section (6) of section 250 of the Act, the ld. CIT(A) was required to dispose of the appeal of assessee by an order in writing stating therein the points for determination, the decision thereon and the reasons for the decision. A perusal of the impugned order passed by the CIT(A) clearly shows that the same does not comply with these mandatory requirements. Even the ld. DR has not disputed this position and submitted the matter may be sent back to the ld. CIT(A) for disposing of the appeal of the assessee afresh on merits after giving proper and sufficient opportunity of being heard. The impugned order passed by the ld. CIT(A) ex-parte dismissing the appeal of the assessee for non prosecution is accordingly set aside and the matter is remitted back to him for disposing of the appeal of assessee afresh on merits in accordance with the law after giving the assessee a proper and sufficient opportunity of being heard. The assessee is also directed to make due compliance before the ld. CIT(A) and extend all the possible cooperation in order to enable the ld. CIT(A) to dispose of the appeal afresh on merits expeditiously. Appeal of assessee is treated as allowed for statistical purposes
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