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2020 (11) TMI 90 - AT - Income TaxOrder passed ex-parte by CIT-A - assessee had arranged bogus long term capital gain - appeal was preferred by the assessee before the Ld. CIT(A) and since there was no satisfactory compliance on the part of the assessee to the notices issued by him fixing the said appeal for hearing from time to time, the Ld. CIT(A) dismissed the said appeal - HELD THAT:- It is observed that even though the notices of the hearings fixed before the Ld. CIT(A) were stated to be issued to the assessee, there is nothing in the impugned order of the Ld. CIT(A) to show that any of the said notices was ever served on the assessee. In our opinion, the assessee, therefore, cannot be said to have been given proper and sufficient opportunity of being heard by the Ld. CIT(A) before disposing the appeal of the assessee vide his impugned order passed ex-parte. Even the ld. DR has not disputed this position which is clearly evident from the record. We, therefore, set aside the impugned order passed by the Ld. CIT(A) ex-parte and remit the matter back to him for disposing of the appeal of the assessee afresh after giving the assessee proper and sufficient opportunity of being heard. Appeal filed by the assessee is treated as allowed for statistical purpose.
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