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2020 (10) TMI 875 - AT - Income TaxReopening of assessment u/s 148 - non-issuance of notice u/s. 143(2) - HELD THAT:- Both the parties agreed that the issue of non-issuance of notice u/s. 143(2) of the Act may be set aside to the Ld. CIT(A) to decide the same as per law, after examining the assessment records and give adequate opportunity of being heard to the assessee. Non-issuance of notice u/s. 143(2) after examining the assessment records, and give full opportunity of being heard to the assessee, as per law. Even otherwise, after perusing the orders passed by the revenue authorities, we find that the revenue authorities have decided the issues in dispute against the assessee exparte and Ld. CIT(A) has not passed the speaking order on merits also. CIT(A) has not elaborately discussed the evidences filed by the assessee and decide the issues in a summary manner. Therefore, we are also of the view that the contentions raised by the Assessee in the grounds of appeal on merits also require re-adjudication at the level of the Ld. CIT(A). Assessee’s Appeal is allowed for statistical purposes.
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