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2016 (5) TMI 1349 - HC - Income TaxAssessment of taxable income - order passed when none present on behalf of the Assessee - Held that:- From the impugned order, it is evident that on the date when the order was passed there was none present on behalf of the Assessee. The impugned order refers to one Mr. Vasan, alleged to be a former Chartered Accountant of the Petitioner, who had appeared on 23rd March, 2016 before the AO and had sought time to appear on a later date. However, thereafter, none appeared. While, ordinarily, the Court would have required the Petitioner to avail the statutory remedy of going before the CIT(A), in the above extraordinary circumstances where it appears that for bonafide reason none could be present for the Assessee before the AO, the Court considers it appropriate that the AO should be directed to pass a fresh assessment order after giving the Assessee an effective opportunity of being represented.
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