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2019 (5) TMI 856 - AT - Income TaxEx-parte CIT-A orders - HELD THAT:- Assessee has stated at Bar that the appellate proceedings before the First Appellate Authority could not be attended since the notices issued for hearing of the appeals were not received by the assessee. As noted the fact that the appeals in the case of other companies and in the case of director of the companies belonging to the same group as the assessee, which was searched and in which case also, the orders passed by the authorities below were ex-parte orders, have been restored back by the ITAT to the A.O. for adjudication afresh. We have also noted that even the Revenue is aggrieved by the ex-parte orders of the CIT(A) in two assessment years i.e. assessment year 2012-13 and assessment year 2014-15. We consider it fit to restore the impugned appeals back to the A.O. with a direction to pass a speaking order in accordance with law after affording reasonable and effective opportunity of hearing to the assessee. While so directing, it is made clear that the assessee shall not abuse the trust reposed on it, in which case the A.O. shall be free to pass an order on the basis of material available on record. Appeals of the assessee and the Revenue are allowed for statistical purposes.
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