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2021 (5) TMI 207 - AT - Income TaxDenial of natural justice - impugned order was passed by the ld. CIT(A) without giving proper and sufficient opportunity of being heard to the assessee - HELD THAT:- As the assessee has submitted that the assessee was residing in Bangalore at the relevant time and the authorised representative who presented the assessee's case before the Ld. CIT(A) could not be provided with relevant documentary evidence to support and substantiate his case due to ongoing Covid-19 Pandemic and the lockdown period. As contended that there was thus a sufficient cause for the failure of the assessee to produce the relevant documentary evidence in support of his case and urged that an opportunity may be given to the assessee to produce such evidence by sending the matter back to the ld. CIT(A) for fresh consideration. We find merit in this contention of the learned counsel for the assessee and since the ld. DR has not raised any objection for sending the matter back to the ld. CIT(A) for proper consideration, I set aside the impugned order passed by the ld. CIT(A) and remit the matter back to him for disposing of the appeal of the assessee afresh on merit in accordance with law after giving proper and sufficient opportunity for produce relevant document evidence in support of his case on the issues involved therein. As under taken by the learned counsel for the assessee, the assessee shall make due compliance before the ld. CIT(A) and shall extend all the possible cooperation in order to enable Ld. CIT(A) to dispose of the appeal expeditiously. Appeal of the assessee is treated as allowed for statistical purpose.
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