2013 (4) TMI 317

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....gainst the order of the CIT(A)-IV, Hyderabad dated 31/01/2012, for the block period from 1997-98 to 2002-03 & upto 05/09/2002. 2. On perusal of record, we find that there was a delay of 56 days in filing the appeal before us. On considering the explanation of the assessee with regard to the cause of delay, we condone the said delay and admit the appeal for adjudication. 3. Briefly the facts are,....

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....icer for completing the assessment afresh. The assessment proceeding as was initiated in pursuance to the direction of the Income-tax Appellate Tribunal, again, was completed ex-parte as the assessee failed to appear before the Assessing Officer. The assessee challenged the assessee order passed by filing an appeal before the CIT(A). 5. In course of appeal proceeding before the CIT(A), as the ass....

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....n the other hand, submitted that the appeal was decided ex-parte only due to the lapses of the assessee itself. The learned Departmental Representative, however, did not have any serious objection to the learned counsel's request for grant of one more opportunity to represent assessee's case before the CIT(A). 8. We have heard the submissions of both the parties and perused the orders of lower au....

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....d it just and proper to set aside the impugned order of CIT(A) and restore the matter to his file for disposal of the appeal of the assessee before him. We do so accordingly and direct the CIT(A) to dispose of the appeal before him afresh on all the issues in accordance with law and after affording reasonable opportunity of hearing to the assessee. The assessee is also directed to cooperate and co....