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2021 (5) TMI 719 - ITAT KOLKATAOrder passed by CIT(Appeals) ex-parte - assessee has submitted that none of notices stated to be issued by the ld. CIT(Appeals) fixing the appeal of the assessee for hearing from time to time was ever received by the assessee and such non-receipt of notices resulted in non-compliance on the part of the assessee before the ld. CIT(Appeals) - HELD THAT:- We find merit in the contention of the ld. Counsel for the assessee that the appeal of the assessee was dismissed by the ld. CIT(Appeals) vide his impugned order passed ex-parte without giving proper and sufficient opportunity of being heard to the assessee and there is a clear violation of principle of natural justice. Moreover, the ld. CIT(Appeals) as per the provisions of sub-section (6) of section 250 was required to dispose of the appeal of the assessee vide an order in writing stating the points for determination, the decision thereon and the reasons for the decision. It is observed that the impugned order passed by the ld. CIT(Appeals) does not comply with these requirements. We, therefore, consider it fair and proper and in the interest of justice to set aside the impugned order passed by the ld. CIT(Appeals) ex-parte dismissing the appeal of the assessee for non-prosecution and remit the matter back to him for disposing of the appeal of the assessee afresh on merit in accordance with law after giving proper and sufficient opportunity of being heard to the assessee and by passing a well reasoned and well discussed order. Appeal of the assessee is treated as allowed for statistical purposes.
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