In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Aby T. Varkey & Shri Ramit Kocharassessment Year: 2016-17 Acharya Dharamchandradeo Dcit (Cpc), Medical & Research Trust, V. Bangalore-560500 Maharishi Sadafal Deo Ashram , Chhatnag Road, Jhunsi, Allahabad-211019,U.P. Pan:Aacta3794K (Appellant) (Respondent) Assessee By: None (Application) Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 04.09.2023 & 13.09.2023 Date Of Pronouncement: 14.09.2023 O R D E R

154 of the act dated 06.05.2018 is bad both on the facts and in law. 2. That in any view of the matter the learned C.I.T (Appeal) was wrong in passing the order ex-parte without providing reasonable opportunity to the assessee nor 1 A.Y. 2016-17 Acharya Dharamchandradeo Medical & Research Trust assessee was aware about fixation of appeal hence