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2021 (5) TMI 69 - AT - Income TaxDismissal of appeal of the assessee for non-prosecution - order passed ex-parte - Validity of assessment - notice under section 142(1) as well as the subsequent letters were issued by the Assessing Officer during the course of assessment proceedings to the wrong address - HELD THAT:- Assessee has submitted that the notice under section 142(1) as well as subsequent letters stated to be issued by the Assessing Officer during the course of assessment proceedings thus were not received by the assessee and even the notices stated to be issued by the ld. CIT(Appeals) fixing the appeal of the assessee for hearing from time to time were never served on the assessee as is clearly mentioned in para no. 2 of the impugned order of the ld. CIT(Appeals), we find merit in the contention of the ld. Counsel for the assessee that proper and sufficient opportunity of hearing was not given to the assessee either by the Assessing Officer during the course of assessment proceedings and even by the ld. CIT(Appeals) during the course of appellate proceedings. D.R. has also not been able to dispute this position, which is clearly evident from the record. We, therefore, find it just and proper to set aside the orders passed by the authorities below and restore the matter to the file of the Assessing Officer for completing the assessment afresh after giving proper and sufficient opportunity of being heard to the assessee.Appeal of the assessee is treated as allowed for statistical purposes.
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