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2020 (11) TMI 608 - AT - Income TaxExemption u/s 10(38) denied - addition was made u/s 68 - Denial of an opportunity of fair hearing by providing copy of the statement and related details - HELD THAT:- As decided in case of SHRI. KIRTI K. BHANSALI [2019 (5) TMI 1754 - ITAT BANGALORE] as held that since the petitioner has been denied an opportunity of fair hearing by providing copy of the statement and related details, the matter is required to be reconsidered by the AO by providing fair and reasonable opportunity of hearing to the assessee after furnishing details / copy of the statement based on which the impugned assessment order has been passed. From the above it is seen that matter was restored back to the file of the AO for fresh decision - Assessee’s appeal is allowed for statistical purposes.
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