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2014 (6) TMI 637 - AT - Income TaxProcedure in appeal u/s 250(6) of the Act – Exparte order - Held that:- The purpose of enquiry into the reasons for the assessee’s non-attendance before the CIT(A), even as clarified during the hearing itself, was to ascertain if there has been any abdication of responsibility on the part of the assessee toward his legal obligations - assessee cannot abuse the process of law by acting in a nonchalant or lackadaisical manner and then seek redressal in the appellate proceedings before a higher forum - the assessee’s bona fides are accepted and refrain from imposing any cost – thus, the matter is to be remitted back to the CIT(A) who shall decide the issue/s agitated before him in accordance with law after hearing the parties before him – Decided in favour of Assessee.
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