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2014 (1) TMI 1293 - AT - Income TaxOpportunity of being heard - Profits computed on presumptive basis – Held that:- The CIT(A) decided the appeal of the assessee holding that sufficient time has been given to the assessee to present his submissions/evidences – it would be appropriate to decide the grounds raised by the assessee being conscious of the fact that the assessee should not suffer on account of the actions of the AR of the assessee – Relying upon M/s Godawari Housing Pvt. Ltd. Vs ACIT [2014 (1) TMI 1054 - ITAT DELHI] - it would be proper to remit the issue back to the CIT(A) for fresh adjudication after giving the the assessee a reasonable opportunity of being heard – Decided in favour of Assessee.
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