TMI Blog2021 (3) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... ute. Therefore, deem it proper to restore the issue to the file of the Ld. CIT(A) with a direction to decide the appeal on merit by passing a speaking order after giving one last opportunity to the assessee to substantiate its case. The assessee is also hereby directed to appear before the Ld. CIT(A) and substantiate its case failing which the Ld. CIT(A) is at liberty to pass appropriate order as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the assessment u/s 143(3) wherein he made addition u/s 41(1) and thereby raised a tax demand of ₹ 15,69,790/-. In appeal due to non appearance by the assessee Ld. CIT(A) in the ex parte order passed by him upheld the addition made by the AO. Aggrieved with such order of the Ld. CIT(A) the assessee is in appeal before the Tribunal. 3. Despite the service of notice, none appeared on beh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son for the decision. However, in the instant case the Ld. CIT(A) has not given any reason for his decision on merits but has simply dismissed the appeal on account of non appearance which is not as per the statute. I, therefore, deem it proper to restore the issue to the file of the Ld. CIT(A) with a direction to decide the appeal on merit by passing a speaking order after giving one last opportu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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