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2019 (8) TMI 4 - AT - Wealth-taxWealth tax assessment - difference between the fixed assets as per the Balance sheet and the assets declared in the wealth tax return - HELD THAT:- From perusal of the assessment order as well as that of the CIT(A) we find that the assessee failed to appear on various occasions and also did not filed necessary details before the A.O. Though the Counsel for the assessee claimed that all necessary details were filed before CIT(A) but CIT(A) has not given due cognizance. We therefore in the interest of justice and to be fair to both the parties accept the request of Ld. Counsel for the assessee which has not been controverted by Ld. Departmental Representative to set aside all the issues raised in all the four appeals to the file of Ld. CIT(A) for afresh adjudication after examining various details and documents to be filed by the assessee. Needless to mention that proper opportunity of being heard should be provided to the assessee and simultaneously also direct the assessee to appear on the given date of hearing and should not seek any adjournment unless otherwise required for reasonable cause and also to cooperate in the appellate proceedings. Appeals allowed for statistical purposes.
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