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2021 (4) TMI 887 - ITAT AGRAEx-parte order - No opportunity was granted to the assessee before the learned CIT Appeal - Reopening of assessment u/s 147 - denying Exemption U/s. 54F of the Income Tax Act, 1961 to the appellant in respect of Construction of Residential House - HELD THAT:- As laid down by the honorable Supreme Court in Catena of judgement that the purpose of tax administration is to collect just and fair tax from the citizen and it should not be an endeavor of the revenue authority to take benefit of ignorance of the citizen or absence of appellant in the proceedings. In the present case the individual assessee are before us who had plead that the absence of AR/assessee was on account of sufficient reasons. In our considered opinion the interest of justice, requires that the matters be sent back to the file of the learned AO for a fresh adjudication on merit. We expect the learned AO to decide the matter expeditiously after issuing the sufficient notice to the assessee and he shall grant the assessee sufficient opportunity to produce the evidence/document as may be advised. The assessee is also directed to present on each and every date fixed by the AO and shall not take undue date/adjournment in the matter. It is expected that the appeal shall be decided by the AO preferably within a period of 6 months from the receipt of this order. Appeals of the assessee are allowed for statistical purposes.
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