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2021 (3) TMI 163 - ITAT ALLAHABADEx-parte appellate order passed by learned CIT(A) - reassessment proceedings - HELD THAT:- Assessee is equally to be blamed for its woes as the assessee did not appear before the learned CIT(A). Now, before us, both the parties have submitted that the appellate order passed by learned CIT(A) be set aside and matter be remanded back to the file of learned CIT(A) for fresh adjudication of the appeal filed by assessee with learned CIT(A). After considering the entire material on record, we are of the considered view that the interest of justice will be served if the appellate order dated 29.11.2016 passed by ld. CIT(A) be set aside and the matter is set aside/restored back to the file of learned CIT(A) for fresh adjudication of all the grounds of appeal raised by assessee in its appeal filed with learned CIT(A). The assessee did not co-operated with learned CIT(A) in the first round of litigation and if in the set aside remand proceedings, if the assessee again did not co-operate, the learned CIT(A) shall be free to decide all the issues raised by assessee, on merits in accordance with law.
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