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    <title>2018 (10) TMI 1178 - ITAT DELHI</title>
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    <description>The ITAT held that the dismissal of the appeal by the Ld. CIT(A) for non-prosecution was not justified as there was no proof of service of hearing notices on the Assessee. The ITAT directed the Ld. CIT(A) to pass a denovo order in accordance with procedural requirements under Sections 250 and 251 of the Income Tax Act. The impugned order was set aside, and a fresh disposal of the appeal on merits was ordered, treating the Assessee&#039;s appeal as partly allowed for statistical purposes.</description>
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      <description>The ITAT held that the dismissal of the appeal by the Ld. CIT(A) for non-prosecution was not justified as there was no proof of service of hearing notices on the Assessee. The ITAT directed the Ld. CIT(A) to pass a denovo order in accordance with procedural requirements under Sections 250 and 251 of the Income Tax Act. The impugned order was set aside, and a fresh disposal of the appeal on merits was ordered, treating the Assessee&#039;s appeal as partly allowed for statistical purposes.</description>
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