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2017 (2) TMI 25 - AT - Income TaxEx-parte assessment u/s 147 - rejection of objections raised by the assessee - Additions on the basis of A/c Statement received from the Bank - Right to be heard - denial of principle of natural justice - non speaking order - Held that:- The mere fact that written submissions were filed by the assessee, it is of the view cannot be so construed that the right to be heard was given up. Thus taking note of the fact that although more than sufficient opportunity has been provided to the assessee during the remand proceedings and the appellate proceedings, it is find one more opportunity on facts ought to have been provided as in the eventuality the written submissions were considered to be not sufficient to support the claim, an opportunity of being heard as per law ought to have been given. Thus in the face of the fact that the grievance of the assessee still persists the impugned order is set aside to the file fo the Ld.CIT(A) directing the said authority to pass a speaking order in accordance with law after giving the assessee a reasonable opportunity of being heard.
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