Ex-parte order: CIT(A) failed to properly serve hearing notice, dismissed appeal in limine. Remitted for de novo disposal.

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....The ITAT Pune set aside an ex-parte order by the CIT(A) due to improper service of hearing notice. The CIT(A) dismissed the appeal in limine for non-prosecution without discussing the merits of TP adjustment. The tribunal held that CIT(A) should have addressed the appeal's substance even in ex-parte cases, citing a precedent. The matter was remitted to CIT(A) for fresh consideration in accordance with the law.....