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2018 (7) TMI 1953 - AT - Income TaxCIT(A) s order exparte in the absence of the assessee - HELD THAT - A reasonable opportunity is given to the assessee to place its defense before the CIT(A) to enable the First Appellate Authority to pass speaking order after taking cognizance of the merits of the case as may be advanced on behalf of the assessee. Therefore we consider it appropriate to set aside the order of the CIT(A) and restore all the issues back to the file of the CIT(A) in larger interest of justice with a view to enable the assessee to avail opportunity once more. Appeal of the assessee is allowed for statistical purposes.
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