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2023 (4) TMI 187 - AT - Income TaxCondonation of delay - delay of 93 days in filing the present appeal - HELD THAT:- When the impugned order was not served on the assessee either by postal mode or by email then the reasons explained by the assessee constitute a reasonable cause for delay in filing the present appeal. Ex-parte order - Unexplained investment in the property - mode of service of notices - assessment order was passed by the AO u/s 144 of the Income Tax Act as the assessee could not appear before the AO for want of service of notices - as per assessee could not appear before the CIT(A), as the notices were issued online on the e-portal or on the e-mail which were not come to the notice of the assessee as she was not aware about the mode of service of notices - HELD THAT:- Appeal of the assessee was dismissed for non-prosecution and was not decided on merits. Accordingly, the impugned order of the CIT(A) is set aside. Since, the assessment order was also passed u/s 144 of the Act therefore, the relevant record and explanation to be filed by the assessee requires proper verification and examination at the level of the AO. Accordingly, the matter is remitted to the record of the Assessing Officer for deciding the same afresh after giving an opportunity of hearing to the assessee. Appeal of the assessee is allowed for statistical purposes.
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