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2022 (12) TMI 381 - AT - Income TaxEx parte order of CIT-A - CIT(A) rejected the adjournment petition filed by the assessee and decided the matter ex-parte qua the assessee - assessee submits that the assessee had bonafide reasons for non-appearance on the scheduled date of hearing before the CIT(A) and the assessee had duly requested the learned CIT(A) for a short adjournment and given an opportunity the assessee will duly comply to the notices of hearing and ensure full cooperation for expeditious disposal of appeal on merits - HELD THAT:- Having heard the rival contentions and having perused the material on record, we are inclined to uphold the plea of the assessee and provide yet another opportunity of hearing to the assessee. We see no harm in providing one more opportunity of hearing to the assessee, and the assessee has assured us of his full cooperation. In case, however, the assessee does not fully co-operate in expeditious disposal of remanded proceedings, learned CIT(A) will be at liberty to take such action, apart from disposal of appeal based on material on record, as he deems fit and proper and judicious. The matter is thus restored to the file of the learned CIT(A) for adjudication de novo after affording yet another opportunity of hearing to the assessee, by way of a speaking order, and in accordance with the law. Ordered, accordingly.
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