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2018 (10) TMI 1101 - AT - Income TaxReopening of assessment - Reasonable and sufficient opportunity of being heard not provided by the CIT(A) - notice issued on wrong address - Held that:- In the present case, it is noticed that the AO issued notices u/s 148 and 142(1) at the address D-60, Noida Authority, Sector-108, Noida. However, the assessment was framed by mentioning the address of the assessee as P-3, Shop No. LGF 20, Krishna Apra Plaza, Sector-18, Noida, therefore, there is force in the submission of the assessee that the notices u/s 148 and 142(1) were issued at a wrong address i.e. the plot which was claimed to be not constructed at that time and the CIT(A) has also passed the impugned order without bringing any material on record that the notice for hearing was served upon the assessee. It is well settled that nobody should be condemned unheard as per the maxim “audi alteram partem”. Therefore, by keeping in view the principles of natural justice, deem it appropriate to remand this case back to the file of the AO to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee. - Appeal of the assessee is allowed for statistical purposes.
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