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2021 (2) TMI 1065 - AT - Income TaxReopening of assessment u/s 147 - no compliance was made by the assessee of notice under section 148 of the Act as well as subsequent notices issued under section 142(1) - notices issued by the learned CIT(A) to the assessee and sent by post were returned back with the remark that the assessee left the premises thus held it to be a valid service and dismissed the appeal of the assessee without any decision on merit - HELD THAT:- CIT(A) has dismissed the appeal of the assessee due to non-representation by the assessee, without giving any reason for arriving decision on merit. In our opinion, in terms of section 250(6) of the Act, the Ld. CIT(A) is required to pass a reasoned order on merit of the issue-in-dispute despite no-representation by the assessee. In view of the facts and circumstances of the case, we set aside the finding of the learned CIT(A) and restore the matter back to the file of the Ld. CIT(A) for deciding afresh, after providing adequate opportunity of being heard to both the assessee and the Assessing Officer. Accordingly, the ground raised by the assessee are allowed for statistical purposes.
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