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    <title>2023 (4) TMI 187 - ITAT INDORE</title>
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    <description>The Tribunal condoned the delay in filing the appeal due to non-receipt of the impugned order by the assessee, deeming it unintentional. The Tribunal set aside the CIT(A)&#039;s dismissal of the appeal challenging the ex-parte assessment order under Section 144 of the Income Tax Act and remanded the matter to the Assessing Officer for a fresh decision after providing the assessee with an opportunity of hearing. The appeal was dismissed for non-prosecution by the CIT(A) due to the appellant&#039;s failure to respond to hearing notices, leading to the remand for a fresh decision.</description>
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      <link>https://www.taxtmi.com/caselaws?id=436161</link>
      <description>The Tribunal condoned the delay in filing the appeal due to non-receipt of the impugned order by the assessee, deeming it unintentional. The Tribunal set aside the CIT(A)&#039;s dismissal of the appeal challenging the ex-parte assessment order under Section 144 of the Income Tax Act and remanded the matter to the Assessing Officer for a fresh decision after providing the assessee with an opportunity of hearing. The appeal was dismissed for non-prosecution by the CIT(A) due to the appellant&#039;s failure to respond to hearing notices, leading to the remand for a fresh decision.</description>
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