TMI Blog2023 (5) TMI 1062X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity of hearing to the assessee to substantiate the case with evidences and information. Accordingly, set aside the order of the CIT(A) and remit the entire disputed issues to the file of the CIT(A) to adjudicate afresh and the assessee should be provided adequate opportunity of hearing and shall cooperate in submitting the information for early disposal of the appeal. Grounds of appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de due to faulty computerized processing of Income tax Return without appreciating the entire facts. 3. The Ld. CIT (A), NFAC erred in dismissing appeal without giving adequate opportunity of hearing and submissions. The earlier two notices dated 5/2/21 and 24/6/21 were served during pandemic of covid and Hon'ble Supreme Court in Misc. application No.21of 2022 extended the time limit for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was rejected vide order u/s 154 of the Act dated 5-06-2020. 3. Aggrieved by the rectification order, the assessee has filed an appeal before the CIT(A), whereas the CIT(A) has considered the grounds of appeal, statement of facts and findings of the Assessing Officer ( AO ) and has issued notices of hearing and since there was no compliance by the assessee to notices. Therefore, the CIT(A) c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and thus the Ld.CIT(A) came to a conclusion that the assessee is not interested and decided the appeal based on the information available on record. Whereas the assessee has raised grounds of appeal challenging the additions of the A.O and there could be various reasons for non appearance which cannot be overruled. Therefore, considering the principles of natural justice shall provide one more o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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