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2023 (10) TMI 1273 - ITAT RAIPURRejection of the request for adjournment non intimated to assessee - HELD THAT:- As stated by the AR and, rightly so, the failure on the part of the CIT(A) to intimate to the assessee the rejection of his request for adjournment had clearly divested him of an opportunity to defend his case by placing on record whatever material/submissions he had as on the date on which the appeal was fixed for hearing. Reason that in case the rejection of the request for adjournment would have been intimated to the assessee, then he might have participated in the proceedings on the stipulated date of hearing, i.e., on 18.07.2023 and defended his case with whatever material that was available to him. As the CIT(A) had proceeded with and disposed off the appeal at the back of the assessee, concur with the claim of the AR that the latter had remained divested of his right to defend his case before the first appellate authority. Matter, in all fairness and the interest of justice, requires to be restored to the file of the CIT(Appeals) with a direction to him to re-adjudicate the same after affording a reasonable opportunity of being heard to the assessee.
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