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2019 (5) TMI 1184 - AT - Income TaxDismissal of appeal ex-parte by CIT-A - three times adjournments were sought and nobody attended on last day of hearing - Assessment u/s 144 - first appeal of the assessee was dismissed in ex-party order - denial of granting sufficient opportunity to the assessee - HELD THAT:- Sub-section(6) of section 250 of Income-tax Act mandate the ld. CIT(A) to dispose of the appeal by setting the point of determination, decision thereon and the reasons for such decision. All three conditions stipulated in sub-section (6) of section 250 of the Act is lacking in the impugned order. Therefore, we are of the view that the order passed by ld. CIT(A) is not in accordance with the mandate of section 250(6) of the Income –tax Act. We have also found force in the contention of ld. AR of the assessee that despite receiving the application for adjournment on 30.06.2017, the ld. CIT(A) passed the impugned order by dismissing the appeal in limine. No contrary fact or law is brought to our notice by ld DR for the revenue. The assessment order was passed under section 144 and further first appeal of the assessee was also dismissed in ex-party order, we deem is appropriate to restore all the grounds of the appeal to the file of Assessing Officer to decide all the issues (additions/ disallowance) afresh in accordance with law
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