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2015 (1) TMI 153 - AT - Income TaxEx-parte order - Assessment of income u/s 144 – Inability to attend proceedings – Reasonable cause for not attending proceedings present or not – Held that:- The assessment was framed by the AO u/s 144 of the Act due to non-appearance of the assessee before him on the date fixed for hearing - this happened as criminal cases were going on against the Directors of the assessee’s company and therefore, the notices of the lower authorities could not be complied with by the assessee - There was a reasonable cause for the assessee for not complying with the notices issued by the AO as well as the by the CIT(A) - the assessment order was passed ex-parte qua the assessee u/s 144 of the Act and the appeal before the CIT(A) was also decided ex-parte qua the assessee - the assessee should be granted one more opportunity to present its case before the CIT(A) - thus, the matter is remitted back to the CIT(A) for fresh adjudication - the assessee shall suo-moto appear before the CIT(A) within 30 days from the receipt of this order for fixing the hearing of this appeal by the CIT(A) – Decided in favour of assessee.
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