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2012 (10) TMI 535 - ITAT, DELHINo reasonable and proper opportunity of hearing allowed - addition to income - Held that:- As per the affidavit filled by the assessee for non-appearance on 16.12.2008 as case was to be attended by the assessee’s CA & that however, the said CA neither attended the proceedings before the AO, nor informed the assessee that he would not be appearing on 16.12.2008 as if the assessee had been informed in this regard, he would have surely attended the proceedings. As before the CIT (A), the assessee’s new counsel inspected the appeal record in the office of the CIT (A), where from, it came to knowledge that the first notice dated 10.02.2010 for 10.03.2010 was sent by speed post on 12.02.2010 and the same was received back unserved in the office of the CIT (A) and that the second and final notice dated 09.04.2010 for 23.04.2010 was sent by speed post on 10.04.2010 and the same had also been received back in the office of the CIT (A) on 21.04.2010, as available from the appeal record, thus, both the notices issued from the office of the CIT (A) remained unserved and the assessee did not at all come to know of the dates of hearing before the Ld. CIT (A). Thus it can be concluded that the assessee was prevented by reasonable cause from attending the proceedings, both before the AO as well as before the CIT (A) - remit this matter to the file of the AO to be decided afresh - in favour of assessee for statistical purposes.
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