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2022 (5) TMI 881 - ITAT VISAKHAPATNAMRevision u/s 263 - disallowance of interest - AR submitted that the assessee had filed the additional evidences/documents before the Ld. CIT(A) - On the basis of the remand report the Ld. CIT(A) decided the issue against the assessee but assessee was not provided the opportunity to confront the remand report - denial of natural justice - HELD THAT:- As there is no reference of filing response by the assessee as well as there was no mention about the supply of copy of the remand report to the assessee. Therefore, in our considered opinion once the lower authorities or any authority chooses to decide the issue on the basis of the remand report given by the Assessing Officer, a copy of the remand report should be provided to the assessee to rebut the same in accordance with the principles of natural justice. It is a settled law that no person should leave unheard and it is the fundamental rule of the tax adjudication that while deciding any issue an opportunity of being heard should be provided to the assessee and the assessee be given access to the documents on which the Assessing Officer or the Ld. CIT(A) sought to rely upon so as to rebut the same by the assessee. In the present case, it is apparent from the CIT(A) order that the assessee was not supplied with the remand report before deciding the issues against the assessee. Therefore, considering these facts and circumstances of the case, we deem it fit and proper to remand the entire matter to the file of the Ld. AO for de novo assessment, following the principles of natural justice and in accordance with law. Appeal of the assessee is allowed for statistical purposes.
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