Sec. 253(5) of Income-tax Act, 1961— Appeal— The appeal of the assessee was decided by CIT(A) by ex parte order and the facts and circumstances under which the appeal of the assessee was dismissed by ex parte order has been discussed while deciding the application for condonation of delay and when notices issued by CIT(A) at the old address and the assessee has already shifted to the new address, then considering the facts and circumstance of the case as well as in the interest of justice, the impugned order of the learned CIT(A) as set aside and matter was remitted to the record of CIT(A) for deciding the same afresh after giving one more opportunity of hearing to the assessee. - MUNKA DALL & OIL MILLS (P) LTD. V/s ITO - [2020] 207 TTJ 029 (UO)(ITAT-JAIPUR)