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2021 (5) TMI 889 - AT - Income TaxReopening of assessment u/s.147 - issuing notice u/s.148 - addition u/s 69 - search carried out at the premises of assessee - CIT(A) while confirming the order of AO dismissed the appeal on account of non-prosecution - HELD THAT:- In case of Shri Rajiv K.Tulsiyan, Brother-inlaw of assessee . [2018 (6) TMI 1754 - ITAT SURAT] tribunal on almost similar set of facts, in case of Shri Rajiv K.Tulsiyan, while admitting the additional evidence, restored the matter to the file of the AO. As considering the statement of assessee and Rajiev K Tulsiyan, recorded by DRI that the affair of assessee’s firm was also managed by Rajiv K.Tulsiyan. The ld. AR also vehemently submitted that father of Rajiv K.Tulsiyan was not well during the period when the appeal of assessee was pending before first appellate authority and ultimately died. Further, considering the facts that lower authorities have passed ex-party order against the assessee. Therefore, keeping in view the principal of natural justice that the impugned order is passed without hearing the assessee. Accordingly the additional ground of appeal raised by the assessee is allowed. Appeal of the assessee allowed for statistical purpose.
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