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2021 (3) TMI 616 - AT - Income TaxCIT(A) has passed an ex parte order after fixing the appeal on three occasions - non service of notice/mode of service - HELD THAT:- As noted that the Ld. CIT(A) has not said anything regarding service of notice/mode of service, whether it was served or it has returned etc. So, the impugned order of Ld. CIT(A) is bad since Ld. CIT(A) is duty bound to decide the appeal in accordance to section 250(6) of the Act. So, we do not countenance the action of Ld. CIT(A) to have dismissed the appeal ex parte and not on merits, which according to us is per-se in violation of natural justice and without giving proper opportunity of hearing to the assessee. We note that the AO has acknowledged to have served notices on six (6) share subscribers out of eleven (11) and the assessee was not put to notice regarding the non-service of notice to eight (8) parties. However, it has been brought to our notice that all the share subscribers had in fact replied with all the details and supporting documents to the assessee pursuant to sec. 133(6) notice. The replies from share subscribers were late by one (1) day (before the assessment was framed on 21.12.2016). Therefore, we find that in this case the assessee did not get proper opportunity before the AO, therefore, we relying on the decision of Tin Box Company [2001 (2) TMI 13 - SUPREME COURT] set aside the order of the Ld. CIT(A) and remand the matter back to the file of AO for de novo assessment in accordance to law. Appeal of assessee is allowed for statistical purpose.
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