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2019 (4) TMI 870 - ITAT CHANDIGARHRe-opening of the assessment u/s 147 - ex-parte order - HELD THAT:- In the absence of any material on record by way of submissions etc. or for that matter any representation on behalf of the assessee despite opportunity the challenge fails. As noticed, considering the submissions of the Revenue, and on a consideration of the material available on record, find no good reason available on record which would justify an interference in the conclusion arrived at. Being satisfied with the same on the facts as they stand Ground raised by the assessee is dismissed. Benefit u/s 54F - HELD THAT:- Considering the circumstances and not commenting either on the correctness or the completeness of the evidences relied upon on behalf of the assessee before the CIT(A), it is directed that in case the evidence filed is not reliable, sufficient or complete, the AO shall call for the DVO’s Report and necessary evidences from the Land Revenue Authorities, confront the report to the assessee and pass an order after hearing the assessee in accordance with law. In view thereof, the impugned order is set aside back to the file of the AO with a direction to pass a speaking order in accordance with law. - Remanded before AO
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