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2022 (9) TMI 1237 - AT - Income TaxNon-speaking order passed by CIT- A - Dismissal of assessee’s appeal summarily for non-prosecution - HELD THAT:- In the present case, we note that the Ld. CIT(Appeals) passed a non-speaking order and dismissed the appeal of the assessee summarily without discussing the merits of the case and the issues for consideration and the grounds of appeal raised by the assessee. However, we also note that adequate opportunity was not given to the assessee to present his case on merits (as many as 6 opportunities were provided by Ld. CIT(Appeals)). Therefore, in the interests of justice, we are restoring the file to Ld. CIT(Appeals) to decide the appeal afresh, after giving due opportunity of hearing to the assessee to present his case on merits. However, in the instant case we have also noted that despite several opportunities, the assessee neither caused appearance before Ld. CIT(Appeals) and for which assessee has not been able to produce any convincing reason. Respectfully following the decision of Shri Vipul V. Dhakan [2022 (5) TMI 1455 - ITAT RAJKOT]cited by the assessee before us, and in the interests of justice we are setting this matter back to the file of the Ld. CIT(Appeals) subject to the condition that the assessee shall deposit cost of ₹ 1,000/- with the Department within 60 days from receipt of this order.
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