TMI Blog2014 (12) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... e the order of the CIT(A) to his file with direction to pass de novo appellate order in accordance with law after providing opportunity of hearing to both the parties. The CIT(A) is directed to decide the issue before him on merits thereof. The assessee is directed to cooperate with the revenue authorities in finalization of the appellate proceedings before the CIT(A) and on its own approach the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ex parte order without providing sufficient opportunity of hearing to the appellant. The address mentioned in appeal memo by assessee is correct and it is not understood as to how the notice has been returned back. 2. The learned counsel for the assessee submitted that the CIT(A) has passed an ex parte appellate order and has dismissed the appeal of the assessee without going into merits of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT(A) and on its own approach the office of the CIT(A) to obtain the notice of hearing within the period of 60 days, from the receipt of this order of the Tribunal, and to place all the details before appellate authority. We direct accordingly. 4. The assessee has raised some other grounds of appeal also, but, since the appellate order of the CIT(A) has been restored to his file, other issues, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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