2021 (11) TMI 1018

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..... der of the ld. CIT(A), Varanasi, dated 14.9.2018, for assessment years 2009-10. 2. By virtue of the impugned order, the ld. CIT(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 .....

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..... ide an appeal on merit even in the absence of any representation before them. 4. In view of the above, the matter is remitted 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 .....

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