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2022 (5) TMI 1213 - AT - Income TaxDismissal of assessee appeal - none appeared for the assessee and application seeking adjournment is also not filed, and therefore, the Ld. CIT(A) dismissed the appeal - HELD THAT:- Since the Appeal before the CIT(A) has been decided without hearing the assessee and assessee has urged the said grievance in the present appeal, in the interest of justice and to render the substantial justice by looking to the facts and circumstances of the case, we are inclined provide an opportunity to the assessee to canvas the appeal before the CIT(A). Accordingly, we set aside the order of the Ld. CIT(A) dated 16-01-2017 and remit the matter to the file of the Ld. CIT(A) for fresh consideration of the Appeal. Needless to say that the assessee shall be provided sufficient and reasonable opportunity of being heard on the statement of facts and the grounds raised in the appeal and pass appropriate order in accordance with law. Appeal of the assessee is allowed for statistical purposes.
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