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2016 (2) TMI 1219 - ITAT INDOREReopening of assessment - assessment u/s 144 - HELD THAT:- We find that in these cases the AO has made the assessments u/s 144. Before the CIT(A) also there was no representation on behalf of the assessee. CIT(A), therefore, decided the appeals without hearing the assessee. We are, therefore, of the view that since both the authorities below have decided the matter without hearing the assessee, in view of principle of natural justice and fair play, these appeals need to be restored to the file of the AO for deciding the same after providing due opportunity of being heard to the assessee. We, therefore, restore these appeals to the file of the AO to make fresh assessments after providing the assessee due opportunity of being heard. All the appeals of the assessee are allowed for statistical purposes.
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