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2018 (5) TMI 1264 - AT - Income TaxRevision u/s 263 - not giving the assessee proper and sufficient opportunity of being heard - denial of natural justice - Held that:- The assessing officer has not given adequate opportunity to the assessee and has passed an order u/s 144 without adequate enquiry. The directions given by the CIT in the Sec 263 order have not been followed by the AO. The Ld. CIT(A) has passed an ex parte order and has not dealt with the issue on merit. We set aside this assessment to the file of the assessing officer for fresh adjudication, with the direction that an adequate opportunity should be provided to the assessee and that the direction given by the Ld. CIT in the order passed u/s 263 be followed. The assessee is directed to appear before the assessing officer within 30 days of receipt of this order take notice and thereafter cooperate in completion of the assessment. See M/S. SRIRAM TIE UP PVT. LTD. VERSUS ITO [2018 (3) TMI 1403 - ITAT KOLKATA] - Decided in favour of assessee for statistical purposes.
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