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2021 (6) TMI 846 - AT - Income TaxEx parte order confirming the order passed by the AO determining the total income as against the returned loss - HELD THAT:- It is an admitted fact that despite number of opportunities granted by the CIT(A), the assessee did not appear before him for which the CIT(A) was constrained to pass the ex parte order. As submission of the ld. Counsel for the assessee that given an opportunity the assessee is in a position to explain his case before the ld. CIT(A). We deem it proper to restore the issue back to the file of the CIT(A) with a direction to grant one final opportunity to the assessee to substantiate its case and decide the issue as per fact and law. The assessee is also hereby directed to appear before the CIT(A) and explain its case without seeking any adjournment under any pretext failing which, the ld. CIT(A) is at liberty to pass appropriate order as per law. Thus we hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes.
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