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2017 (11) TMI 2027 - ITAT KOLKATAEx-parte order passed by CIT(A) - order making huge additions as the assessee has not co- operated in the proceedings - HELD THAT:- AO as well as the ld. CIT(A), has not considered the issues properly on merits. All the additions/disallowances were made on an ad-hoc basis without reference to any material on record. It is well settled that even a best judgment, assessment should be judicious. In fact and addition has been made u/s 69 for expenses which are already recorded in the books, which is not correct in law. Such disallowance has to be deleted. The assessee has demonstrated that he was prevented by sufficient cause from appearing before the lower authorities on the dates of posting. Thus on the ground of natural justice, set aside this assessment to the file of the AO for fresh adjudication, in accordance with law. Appeal of the assessee is allowed for statistical purposes.
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