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2021 (2) TMI 1068 - AT - Income TaxEx-party appeal decided by CIT-A - As per CIT-A appellant does not appear to be serious in prosecuting its appeal as despite number of notices were given on the last available address as per Form 35, no compliance has been made on behalf of the appellant - HELD THAT:- Nowhere it is mentioned in the impugned order, whether the notices sent by the Ld. CIT(A) were received by the assessee or not. As mentioned earlier, the assessee has filed before the AO a letter dated 30.11.2017 received in the office of the AO on the same date stating that the entire amount of ₹ 49,99,365/- does not form part of the purchases debited to the profit and loss account ; ₹ 22,93,114/- relates to fixed assets purchases and ₹ 27,06,250/- to other purchases. Assessee deserves reasonable opportunity of being heard by the Ld. CIT(A). Therefore, we set aside the impugned order and restore the matter to the file of the Ld. CIT(A) to make an order afresh after giving reasonable opportunity of being heard to the assessee. We direct the assessee to file the relevant documents/evidence before the Ld. CIT(A). Appeals are allowed for statistical purposes.
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