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2020 (10) TMI 139 - AT - Income TaxEx-parte order by CIT-A - CIT-A dismissing the appeal for non-prosecution - HELD THAT:- It is well settled principles of law that a person, who filed appeal shall go to the authorities and justify its case along with necessary evidence. In case, the assessee does not choose to appear before the authorities, then the authorities are left with no other option but to proceed to pass an order in accordance with law on the basis of materials available on record, but, at the same time, the authorities are bound to dispose of the appeal filed by the assessee on merits on the basis of materials available on record. In this case, on a perusal of the order passed by the learned CIT(A), we find that the CIT(A) has dismissed the appeals filed by the assessee ex-parte in limine without discussing the issues on merits. Thus appeals need to go back to the file of CIT(A) to give one more opportunity of hearing to the assessee to file necessary evidences and to decide the issues involved in the appeals on merits. Appeals filed by the assessee allowed for statistical purposes.
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