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2019 (10) TMI 715 - ITAT DELHIUnexplained Credit u/s 68 - HELD THAT:- From the perusal of record it can be seen that the Assessing Officer has not given proper opportunity to the assessee to reply the show cause notice dated 12.03.2012 issued by the AO and passed the Assessment Order on 18.03.2013. Before the CIT(A), the Assessee filed the rejoinder dated 23.02.2016 to the Remand Report dated 09.06.2015, but the CIT(A) has not considered the said rejoinder as well as not given the proper opportunity to the assessee. In fact, the CIT(A) has not considered the additional evidences filed by the assessee before arriving at the findings. Therefore, it will be appropriate to remand back all the issues to the file of the CIT(A) to be decided on merit. Needless to say, the assessee be given opportunity of hearing by following principles of natural justice and the assessee is also directed to co-operate and attend the appellate proceedings, otherwise the CIT(A) is at liberty to decide the appeal on merit after considering the additional evidence filed by the assessee. The appeal of the assessee is partly allowed for statistical purpose.
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