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2019 (10) TMI 770 - ITAT MUMBAIReopening of assessment u/s 147 - As recoded by the Ld. CIT(A) neither the assessee nor his authorized representative appeared before him during the course of appellate proceedings - HELD THAT:- It is settled law that unless an appeal is rejected in limine for any vital defect, section 250(1) provides that the first appellate authority shall fix a date of hearing and give notice thereof, with the information about the time and place of hearing, to the appellant as well as to the AO against whose order the appeal has been filed. If a party could establish that he was not properly served with the notice of hearing and was therefore unable to present his case at the hearing, it could not be said that the party was given an opportunity of being heard as required u/s 250(1) of the Act. This is not so in this case. The notice dated 02.05.2016 was sent to the assessee fixing the case of hearing on 02.06.2016. The assessee vide letter dated 02.06.2016 sought adjournment and the case was adjourned by the CIT(A) to 28.06.2016. However, no one attended on 28.06.2018 nor was any adjournment sought. Again notice dated 19.09.2016 was sent fixing the case for hearing on 18.10.2016. However, nobody attended nor was any adjournment sought. Finally, notice dated 18.10.2016 was sent fixing the case for hearing on 21.11.2016. The office of the CIT(A) received the acknowledgement of service of the notice, however, nobody attended nor any adjournment was sought. The Ld. counsel has not controverted the above facts. Because of non-compliance by the assessee, the Ld. CIT(A) could not examine the issue in its entirety. Thus considering the facts and circumstances of the case, we set aside the order of the Ld. CIT(A) and restore the matter to him to pass an order afresh after giving reasonable opportunity of being heard to the assessee. We direct the assessee to appear before the Ld. CIT(A) and file the relevant documents/evidence.
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