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2020 (4) TMI 651 - AT - Income TaxRectification u/s 154 - rejecting the claim of deduction u/s.54G on the ground that since there is no claim in the Return for deduction u/s.54G, rectification of the intimation for granting the said deduction u/s.54G does not arise - CIT(A), without considering the written submissions with the enclosures of 105 pages filed before him and without giving adequate opportunity to the assessee, and without notifying that there was a delay of 462 days in filing the appeal etc., dismissed the appeal exparte and also dismissed the appeal on technical ground as the assessee has not attached the order under dispute along with the demand notice and appeal fees paid. HELD THAT:- CIT(A) dismissed the appeal without giving effective opportunity to the assessee. In the facts and circumstances of the case, we set aside the order fo the learned CIT(A) for a fresh examination. The learned CIT(A) would give an effective opportunity of being beard to the assessee on the issue of belated filing of the appeal. In case, he condones the delay, the ld. CIT(A) would adjudicate the issues on merits. In case, he is not condoning the delay in filing the appeal, after giving effective opportunity, he shall pass a speaking order.
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