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2021 (2) TMI 1017 - AT - Income TaxValidity of re-assessment notice u/s. 148 - Notice issued beyond 4 years - ex-parte orders - HELD THAT:- From the appeal papers and the orders of the authorities below i.e., CIT(A)'s order and AO's order, it is noticed that practically both the orders are ex-parte. From the order of the CIT(A), it is noticed that the CIT(A) has not adjudicated the issue of re-opening, whether notice u/s. 148 can be issued beyond 4 years in the given facts and circumstances of the case. Secondly, the CIT(A) has not at all touched the issue of best judgment completed ex-parte, which is raised by the assessee. Even on merits we noted from the order of CIT(A), that CIT(A) has not given any finding on merits except accepting the version of the AO. CIT(A) has not adjudicated both the issues on jurisdiction i.e., best judgment made ex-parte as well as notice issued u/s. 148 of the Act beyond 4 years, which is beyond jurisdiction, according to the assessee. Since, these issues were not adjudicated, we are of the view that let the CIT(A) re-examine the issues in entirety, but it is also noticed that even the order of the AO is an ex-parte u/s. 144 r.w.s. 147 - Hence, purpose will not be served in case matter is restored back to CIT(A), because AO has to gather all the evidences and he has to adjudicate these issues. Hence in entirety, the assessment is set aside and appellate order is also set aside, matter remanded back to the file of the AO, to re-do the assessment afresh. The assessee is at liberty to raise jurisdictional issues as well as issues on merits before the AO. Appeal of the assessee is allowed for statistical purpose.
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