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2019 (6) TMI 90 - ITAT MUMBAIDisallowance u/s 14A r/w rule 8D - assessee sought adjournment on two occasions and did not appear the third time when the appeal was fixed for hearing - ex–parte disposal of the appeal by the CIT(A) - HELD THAT:- The assessee deserves an opportunity to explain its case relating to disallowance mad under section 14A r/w rule 8D before CIT(A). Accordingly, we set aside the impugned order of CIT(A) and restore the issue relating to the disallowance made under section 14A r/w rule 8D for de novo adjudication by the learned CIT(A) after providing due opportunity of being heard to the assessee. We direct the assessee to appear before CIT(A) and represent its case in an effective manner with supporting evidences and co–operate in finalization of appeal proceedings. With the aforesaid observations, grounds are allowed for statistical purposes.
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