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TMI Blog2021 (11) TMI 1018X X X X Extracts X X X X X X X X Extracts X X X X ..... ng with the assessment order. In this view of the matter, another opportunity of hearing requires to be given to the assessee to represent his case fully before the ld. CIT(A). Even otherwise, it is trite [ S. Velu Palandar [ 1971 (8) TMI 42 - MADRAS HIGH COURT] and Ms. Swati Pawa [ 2019 (4) TMI 89 - ITAT DELHI] and incumbent on the ld. CIT(A) to decide an appeal on merit even in the absence of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IT(A) has dismissed the assessee s appeal for non-prosecution, observing that the assessee is not interested in prosecuting the appeal. The ld. CIT(A) had issued three notices, dated 7.4.2017, 20.8.2018 and 30.8.2018, fixing the dates of hearing on 25.4.2017, 27.8.2018 and respectively and passed the order on 13.9.2018, dismissing the appeal qua the assessee. But, it is not clear from his order wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted to the file of the ld. CIT(A) to be decided afresh on merit, in accordance with law, on affording due and adequate opportunity of hearing to the assessee. The assessee, no doubt, shall cooperate in the fresh proceedings before the ld. CIT(A). All pleas available under the law shall remain so available to the assessee. Ordered accordingly. 5. In the result, for statistical purposes, the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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