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2021 (5) TMI 184 - AT - Income TaxEx-parte order - assessment as completed u/sec. 143(3) - HELD THAT:- In the instant case no doubt, the Ld. CIT(A) has given sufficient opportunities to the assessee and Ld. assessee did not respond to the notices given by the Ld. CIT(A), hence we do not appreciate the attitude of the assessee in not complying with the statutory notices. We, observe from the order of the Ld. CIT(A) that she has not passed the detailed speaking order considering all the facts mentioned in the statement of facts and the grounds of appeal. Though the Ld. CIT(A) is permitted to pass the ex-parte order, the same should be after considering the facts and merits of the case. Therefore, in the interest of justice, we, remit the matter back to the file of the ld. CIT(A) with a direction to decide the appeal afresh on merits after giving opportunity of hearing to the assessee. The assessee is directed to comply with the notices and cooperate with the department and submit the necessary details for disposal of appeal before the Ld. CIT(A). Accordingly, appeal of the assessee is allowed for statistical purpose. Appeal filed by the assessee stands allowed for statistical purpose.
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