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2020 (5) TMI 399 - AT - Income TaxAddition of cash deposited in bank - assessee showed his unwillingness to continue as authorized representative of the assessee - CIT(A) deleted the additions made by AO in ex-parte assessment u/s 144 - HELD THAT:- After conducting assessment proceedings and to arrive at the correct income of the assessee in the cases selected for scrutiny, the assessee is duty bound to furnish all the information and details to the satisfaction of the Ld. A.O who is the first authority to examine the details and assess correct income. The assessee has not appeared before Ld. A.O but subsequently he appeared before Ld. CIT(A) who also in the instant case has not given any reference of remand report which he should have been taken from the Ld. A.O before deciding the issues. Interest of justice and fair play all the issues raised by the revenue in this appeal needs to be set aside to the file of Ld. A.O for afresh examination and passing denovo assessment order. Reasonable opportunity of being heard is to be provided to the assessee but in case the assessee do not appear in person or through Authorized Representative in the second round on first three dates of hearing except for unavoidable circumstances, A.O will be at liberty to go ahead and frame the assessment after assessing the income as per the provisions of Income Tax Act. appeal of the revenue is allowed for statistical purposes.
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