TMI Blog2021 (2) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... rder passed by the CIT(A) clearly shows that the same does not comply with these mandatory requirements. Even the ld. DR has not disputed this position and submitted the matter may be sent back to the ld. CIT(A) for disposing of the appeal of the assessee afresh on merits after giving proper and sufficient opportunity of being heard. The impugned order passed by the ld. CIT(A) ex-parte dismissing the appeal of the assessee for non prosecution is accordingly set aside and the matter is remitted back to him for disposing of the appeal of assessee afresh on merits in accordance with the law after giving the assessee a proper and sufficient opportunity of being heard. The assessee is also directed to make due compliance before the ld. CIT(A) an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial available on record. In the assessment so completed u/s 144 / 147 of the Act vide an order dated 19-12-2016, the assessee s share of long term capital gain as computed by him at ₹ 32,73,125/- was brought to tax by the Assessing Officer in the hands of assessee. 3. Against the order passed by the Assessing Officer u/s 144 / 147 of the Act, an appeal was preferred by the assessee before the ld. CIT(A) challenging the addition made by the Assessing Officer on account of long term capital gain and since there was no satisfactory compliance on the part of the assessee to the notices issued by him fixing the said appeal for hearing from time to time, the ld. CIT(A) dismissed the appeal of the assessee for non prosecution vide his ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e afresh on merits after giving proper and sufficient opportunity of being heard. The impugned order passed by the ld. CIT(A) ex-parte dismissing the appeal of the assessee for non prosecution is accordingly set aside and the matter is remitted back to him for disposing of the appeal of assessee afresh on merits in accordance with the law after giving the assessee a proper and sufficient opportunity of being heard. The assessee is also directed to make due compliance before the ld. CIT(A) and extend all the possible cooperation in order to enable the ld. CIT(A) to dispose of the appeal afresh on merits expeditiously. 6. In the result, the appeal of assessee is treated as allowed for statistical purposes. Order pronounced in the open C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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