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2023 (2) TMI 248 - ITAT MUMBAIOrder passed by the CIT(A) in ex-parte proceedings - CIT(A) passed the impugned order confirming addition made u/s 68 - HELD THAT:- FAA had issued notice of hearing to the assessee on five occasions through ITBA on different dates spread over the period starting from 21/01/2021 to 07/06/2022. The assessee failed to respond to any of the aforesaid notices. The contention of the assessee is that the notices were never served on the assessee. Without getting into the controversy of service or non service of the notices, we deem it appropriate to restore this appeal to the file of CIT(A) for de novo adjudication after affording reasonable opportunity of hearing/to make submissions to the assessee, in accordance with law. Assessee shall co-operate in First Appellate Proceeding and shall make submissions within the time specified by the CIT(A). The assessee is directed to respond to the notice(s) issued by CIT(A) without fail. The assessee if so advised may furnish its valid Email ID to the CIT(A) for service of the notice.
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