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2019 (4) TMI 696 - AT - Income TaxExparte order of CIT(A) - sufficient opportunity - sufficient cause in not complying to the notices of hearing issued by the CIT(A) - rejecting the books of accounts u/s. 145(3) thereby making an addition to the manufacturing / trading results - HELD THAT:- We find that AO has passed the exparte order u/s. 144(1) read with section 145(3) of the Act and similarly, the Ld. CIT(A) has also passed the exparte order dated 30.5.2018 by only upholding the order of the AO and did not pass a speaking order, which is not sustainable in the eyes of law. Keeping in view of the facts and circumstances of the case, the issues involved in the main Appeal for AY 2014-15 are set aside to the file of the Ld. CIT(A) with the directions to decide the same afresh, in accordance with law after giving adequate opportunity of being heard to the assessee and pass a speaking order. The Assessee through his counsel is directed to appear before the Ld. CIT(A) on 03.04.2019 at 10.00 AM for hearing and substantiate its claim before him and produce all the relevant evidences
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