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2022 (3) TMI 1078 - AT - Income TaxPenalty u/s. 271AAB - ex-parte orer passed by CIT-A - no compliances on the part of assessee as none appeared on behalf of the assessee before ld. CIT(A) on the date of hearing fixed by ld. CIT(A) - assessee is now claiming that these notices were not received by him - HELD THAT:- The appellate order in the instant case was passed by ld. CIT(A) ex-parte in limine without discussing the issues on merits, which makes this order unsustainable in the eyes of law. The assessee is equally responsible for its woes as the assessee has to be vigilant after filing its appeal. We have observed that the assessee filed its appeal before ld. CIT(A) on 20.11.2017, while the first notice was issued by ld. CIT(A) almost on 27.07.2018. Thus, the assessee is equally responsible for its woes.Both the parties have now fairly stated during the course of hearing before the Division Bench , that based on facts and circumstances of the case the matter can go back to the file of ld. CIT(A) for fresh adjudication of all the issues raised by the assessee in its appeal filed before ld. CIT(A) on merits in accordance with law. Thus we are inclined to set aside the appellate order dated 23.10.2018 passed by ld. CIT(A) and restore the matter back to the file of ld. CIT(A) for fresh adjudication on merits of all the issued raised by assessee in its appeal filed before ld. CIT(A) in accordance with law - Assessee appeal allowed for statistical purposes.
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