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2020 (3) TMI 944 - AT - Income TaxDenial of natural justice - assessee challenged the exparte order passed by the ld. CIT(A) without affording sufficient opportunity of being heard and without addressing the grounds of appeals on merits - assessee prayed for suitable directions by giving an opportunity of being heard to the assessee - HELD THAT:- Against various additions made in the assessment order passed under section 143(3) r.w.s. 92CA of the Act for the assessment years under consideration, the assessee preferred appeal before the ld. CIT(A). On perusal of the appellate order, we find that while concluding the appellate order, the ld. CIT(A) has not adjudicated the issues on merits based on the facts and circumstances. Accordingly, we set aside the order of the ld. CIT(A) and direct the ld. CIT(A) to adjudicate the issues on merits in accordance with law and to meet the ends of justice, the assessee may be given an opportunity of being heard to present its case. The assessee shall furnish detailed explanation/evidences, as the case may be, to substantiate its claim for adjudication. Further, the assessee is directed to appear before the ld. CIT(A) and cooperate to conclude the appellate proceedings, as has been committed before the Tribunal by its letter dated 25.02.2020. Thus, the ground raised by the assessee is allowed for statistical purposes.
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