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2014 (2) TMI 842 - AT - Income TaxOpportunity of being heard – Assessment completed u/s 144 of the Act - Held that:- The assessment proceedings were completed u/s 144 of the Act and the appeal of the assessee was dismissed by the CIT(A) in absence of the assessee by passing a very short and cryptic order – the assessee made repeated written request to the Assessing Officer with a humble request that the copies of the impounded documents are needed to place the actual factual matrix of the case – the assessee could not get required copies of the documents impounded during the survey conducted on the premises of the assessee on 10.2.2009 - neither the original books of accounts and record nor its copies were provided to the assessee enabling him to submit its explanation during the assessment and appellate proceedings - The assessee could not get due opportunity of hearing before the authorities below and the assessee could not offer a suitable explanation and other evidence and documents to support its case either before the Assessing Officer or before the appellate authority - the Commissioner of Income Tax(A) decided the appeal in a cryptic manner without giving a suitable notice of hearing to the assessee - thus, the matter remitted back to the AO for fresh adjudication – Decided in favour of Assessee.
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