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2021 (2) TMI 629 - AT - Income TaxEx-parte appeal decided by CIT-A - Validity of reassessment proceedings - No compliance to notice the AO issued notice u/s 142(1) - addition on the basis of AIR information that the assessee has sold immovable property - HELD THAT:- Appeal of the assessee is being decided on the basis of material available on record and after hearing the Ld. DR . A perusal of the order of the Ld. CIT(A) shows that the appeal has been decided ex parte. Although the assessee has filed written submission explaining the defect in mentioning the assessment year as an inadvertent error, find the Ld. CIT(A) without considering the same summarily rejected the appeal as defective and further observing that there is delay of more than four months in filing of the appeal. No opportunity whatsoever has been given by the Ld. CIT(A) to the assessee about the delay in filing of the appeal. Considering in the interest of justice we deem it appropriate to restore the issue to the file of the Ld. CIT(A) with a direction to grant one final opportunity to the assessee to substantiate its case - Appeal filed by the assessee is accordingly allowed for statistical purposes.
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