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2018 (11) TMI 519 - AT - Income TaxValidity of reopening of assessment - addition u/s 68 - violation of the principles of natural justice in having passed the ex parte order qua the assessee without affording adequate opportunity of being heard to the assessee - Held that:- We note that though the AO has stated that he has issued summons u/s. 131 of the Act, no dates of issue of summons have been mentioned in the assessment order. We note that no other investigation was conducted by AO is discernable from the order. So, we find force in the submission of the AR that no proper opportunity before the AO during the reassessment proceedings because only one date was fixed for hearing on 16.12.2013 to Assessee Company. We note that since the directors of Assessee Company could not appear before the AO in pursuance of the summons u/s. 131 (this fact of summons issued is contested by assessee), the AO saddled the addition by drawing adverse inference is per-se without application of mind, which action of A.O. cannot be countenanced. So, we find force in the submission of AR that no proper opportunity was given to assessee by AO during the reassessment proceedings and so we are, therefore, of the opinion that assessee did not get proper opportunity before the AO during reassessment proceedings. In the light in Tin Box Company [2001 (2) TMI 13 - SUPREME COURT] DR accepted that assessee did not get proper opportunity before the AO during reassessment proceedings, we set aside the order of the Ld. CIT(A) and remand the matter back to the file of AO for de novo assessment and to decide the matter in accordance to law after giving opportunity of being heard to the assessee. Appeal of assessee is allowed for statistical purposes
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