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2021 (3) TMI 4 - AT - Income TaxAddition on protective addition - CIT(A) has dismissed the appeal of the assessee by exparte order - CIT(A) has confirmed the said addition without even considering the status and outcome of the substantive addition made by the Assessing Officer - HELD THAT:- Without knowing the status of the substantive addition made by the Assessing Officer the protective addition cannot be decided conclusively. The impugned order has been passed by the ld. CIT(A) due to non appearance of the assessee but the situation prevailing at that point of time when the hearing were fixed by the ld. CIT(A) was certainly inordinate situation of COVID-19, Pandemic and therefore, the assessee deserves one more opportunity of hearing to present his case. When the ld. CIT(A) has passed the impugned order without even considering the fate of substantive addition and the assessee has already explained the sufficient reason for not attending the proceeding before the ld. CIT(A) the impugned order of the ld. CIT(A) is set aside and matter is remanded to the record of the ld. CIT(A) for deciding the same afresh after giving one more opportunity of hearing to the assessee. Needless to say that the protective addition is dependent on the outcome of the case where the substantive addition was made by the Assessing Officer. Appeal of the assessee is allowed for statistical purposes.
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