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2015 (6) TMI 800 - AT - Income TaxCIT-I power u/s 264 - ex-parte order - revival of the company - HC while accepted the prayer of the company has stated that, The prayer is accepted to secure the ends of justice, exmanagement of the (Company-in-liquidation) would now appear in the office of the Commissioner of Income Tax - Held that:- In the present case, it appears that the department passed the ex-parte order during the period of liquidation and the ld. CIT-I, Delhi while deciding the petitions of the assessee u/s 264 of the Act for the assessment years 1996-97 to 2001-02 vide separate orders each dated 11.03.2015 set aside the issues to the file of the AO for making assessment de-novo after giving reasonable opportunity of being heard to the assessee. We, therefore, considering the totality of the facts deem it appropriate to remand all the cases under consideration to the file of the AO to be decided expeditiously afresh, in accordance with law after providing due and reasonable opportunity of being heard to the assessee. We also direct the assessee to Co-operate and not seek undue or unwarranted adjournments. - Decided in favour of asssesse for statistical purposes.
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