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2023 (3) TMI 811 - AT - Income TaxEx-parte order of the CIT (A) - AO determined the total income of the assessee more as against the returned income by making various additions - as submitted by assessee although there was non-compliance before the learned CIT(A)-NFAC to the statutory notices issued by his office, however, the same was due to unavoidable circumstances and given an opportunity, the assessee is in a position to substantiate his case - HELD THAT:- We restore the issue to the file of the learned CIT(A)-NFAC with a direction to grant one last opportunity to the assessee to substantiate his case and decide the issue as per fact and law. Further, considering the continuous non-compliance of the assessee to the statutory notices issued by the office of the learned CIT(A)-NFAC, we levy a cost of Rs.10,000/- on the assessee for his callous and non-cooperation attitude and the same shall be paid to the PM’s Relief Fund. Appeal filed by the assessee is allowed for statistical purposes.
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