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2014 (8) TMI 522 - AT - Income TaxEx-parte order passed by CIT(A) – Additional evidences filed before CIT(A) - Held that:- The proceedings before the AO as well as before the CIT(A) were completed ex parte and assessee could not get due opportunity of hearing during these proceedings before the authorities below - the AO completed reassessment proceedings u/s 144 of the Act ex parte and assessee submitted additional evidence before the CIT(A) under Rule 46A of the Income Tax Rules, 1962 which was also not considered as the appeal was also dismissed ex parte - the CIT(A) has dismissed ten grounds of appeal by passing a very short and cryptic order without assigning any reason for adjudication on all issues placed before him by the assessee - when a quasi-judicial authority deals with a lis, it is obligatory on its part to ascribe cogent and justified reasons as the same is the heart and soul of the matter and the same also facilitates appreciation when the order is called in question before the superior forum. CIT(A) has not passed a speaking and well-reasoned order on various issues/grounds raised by the assessee - it would be just and proper to set aside the order of CIT(A) as well as ex parte assessment order passed by the AO concerned - the assessee also filed additional evidence before CIT(A) which was not considered while passing order – thus, the matter is to be remitted back to the AO for fresh adjudication – Decided in favour of Assessee.
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