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2021 (2) TMI 1137 - AT - Income TaxEx-parte appeal decided by CIT-A - AR submitted that the Ld. CIT(A) has dismissed all the appeals without giving adequate opportunity to the assessee of being heard - DR vehemently argued that the assessee should not be permitted to take advantage of their carelessness and non cooperative approach and that the appeals of the assessee deserved to be dismissed in view of the failure of the assessee to establish their claims with documentary evidences before both the Lower Authorities - HELD THAT:- Having heard both the parties and duly taking note of the fact that both the parties have agreed that these appeals can be restored to the office of the Ld. CIT(A), for the cause of substantial justice, we deem it expedient to restore all the captioned appeals to the file of the Ld. CIT(A) for being adjudicated upon afresh by passing a speaking order after giving proper opportunity to the assessee to present their cases. We also direct the assessees to fully co-operate during the course of the first appellate proceedings failing which the Ld. CIT(A) shall be at liberty to proceed ex-parte qua the assessees in accordance with law. Assesee all the appeals stand allowed for statistical purposes.
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