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Income Tax Appellate Tribunal, ‘E‘ BENCH
O R D E R PER DR. B.R.R. KUMAR : The present appeal has been filed by the assessee against the order of ld. CIT(A)/NFAC, New Delhi dated 30.12.2022.
Most relevant facts of the appeal are that the assessee sought personal hearing through video conference before the ld. CIT(A). The ld. CIT(A) rightly granted the opportunity of video conference fixing the date of conference on 30.12.2022 at 3.30 PM. We have gone through the letter of adjournment dated 27.12.2022 filed by the assessee seeking another date for video conference. However, the ld. CIT(A) held that on the schedule date and time the assessee did not attend the video conference on 30.12.2022 at 3.30 PM and passed the order on 30.12.2022 at 05.26 PM hence we hold that this is a fit case to remand the matter to ld. CIT(A) for adjudication de novo after
Mohd. Yamin affording an opportunity to the assessee to represent the case. The ld.CIT(A) would be at liberty to initiate penalty/prosecution proceedings in case of non compliance to the notices issued. The assessee shall promptly comply to the notices issued by the authorities from time to time.