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2021 (10) TMI 958 - ITAT AMRITSARGrant of approval u/s. 10(23C)(vi) denied - Denial of principles of natural justice - no reply was filed by the assessee by ignoring the fact that information could not be filed by previous counsel of the assessee due to Covid-19 effect - assessee's grievance is that it was not given sufficient opportunity being heard by the CIT(Exp) in accordance with the principles of natural justice - HELD THAT:- The contention of the ld. AR that details required by the CIT were available with the assessee but the same could not be furnished due to lack of sufficient opportunity granted to the assessee sounds logical, reasonable and justified. Considering the ld. AR contention that the assessee was prevented by sufficient cause primarily in filing the appeal and secondly in making submission before the lad CIT(Exp) in absence of sufficient opportunity of being heard to produce the necessary documents as per principles of natural justice as above, we find it deem fit to restore the matter back to the file of the CIT(Exp) to examine the issue of granting of approval u/s. 10(23C)(vi) of the act, afresh after taking into consideration the material evidence and after affording sufficient opportunity of being heard to the appellant assessee, as per principles of natural justice. Accordingly, the case is restored to the CIT, for afresh consideration and examination of the application of assessee u/s. 10(23C)(vi) - Assessee appeal treated allowed for statistical purposes
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