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2021 (10) TMI 213 - AT - Income TaxDenial of natural justice - addition of bogus purchases in ex-parte appeal - HELD THAT:- CIT(A) passed ex-parte order without recording his satisfaction, whether the notice sent to the assessee was duly served on not. Thus, in our view the assessee was not offered sufficient and reasonable opportunity of hearing at the stage of first appellate stage. Therefore, we restore the appeal back to the file of ld CIT(A) to decide all the issues afresh on merit and in accordance with law. Needless to order that before passing the order the ld. CIT(A) shall grant fair opportunity of hearing to the assessee. The assessee is also directed to appear before the ld.CIT(A) as and when the date of hearing and to provide all necessary evidence and information without any further delay and not to seek the adjournment without any valid reasons. The assessee is further directed to provide his e-mail address and telephone number to make communication with him or his representative - Appeal of the assessee is allowed for statistical purpose.
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