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2023 (6) TMI 439 - ITAT HYDERABADEx-parte order passed by CIT-A -NFAC - submission of assessee that the notices issued by CIT (A) NFAC through mail went to Spam for which he was not able to see the notices issued and remained unrepresented - submission of assessee that if given an opportunity, the assessee is in a position to substantiate his case by filing the requisite details - 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 its case and decide the issue as per fact and law. The assessee is also hereby directed to file the requisite details before the CIT (A) NFAC on the appointed date without seeking any adjournment under any pretext failing which the learned CIT (A) NFAC is at liberty to pass appropriate order as per law. Appeal filed by the assessee is allowed for statistical purposes.
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