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2020 (8) TMI 810 - AT - Income TaxDismissal of appeal for non-prosecution by CIT-A - Addition being part of fees received from life members,Treating entrance fees received from the ordinary members as taxable receipt, Addition towards the entrance fees received from the corporate members, Considering redemption/switch-out of units of mutual fund as business income, Credit for self - assessment tax not granted, Non-granting of deductions under Chapter VI-A from Gross Total Income, Non granting set off of brought forward unabsorbed depreciation, Not quantifying the brought forward 'long term capital loss' and 'short term capital loss' to be carried forward to subsequent Assessment Years - HELD THAT:- We find that it is incumbent upon the Ld. CIT(A) to pass an order on the merits of the case and not to dismiss the appeal for non-prosecution. Accordingly in the interest of justice we remit the issue raised in the appeal the file of the Ld. CIT(A). Ld. CIT(A) is directed to consider the issue afresh and pass an order on the merits of the case after giving an opportunity of being heard to the assessee in accordance with law. Therefore, in the said circumstances, we are of the view that the order of the CIT(A) is not liable to be sustainable in the eyes of law, therefore, we set aside the finding of the CIT(A) on all the issues and restored the matter before the CIT(A) to decide the matter afresh by giving an opportunity of being heard to the assessee in accordance with law.
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