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2021 (6) TMI 309 - AT - Income TaxDeductions us 57(iii) - Assessee not being heard - HELD THAT:- As in the facts of the present cases, the assessee apparently was not heard. No doubt the written submissions were available on record, however, they were not considered sufficient for warranting a relief on merits as prayed for. It is not evident from the body of the orders that the assessee was confronted with the fact that these written submissions were not sufficient for the relief prayed for and consequently admittedly no opportunity to support the claim was made available as held in SHRI AMRIK SINGH BHULLAR VERSUS THE ITO, WARD SANGRUR [2021 (5) TMI 411 - ITAT CHANDIGARH]. Accordingly, it is seen that since in the facts, the written submissions were not sufficient to grant a relief, then notice to the said effect necessarily should have been given to the assessee. As evident that the opportunity of placing supporting facts or arguments admittedly has not been provided. In these circumstances, considering the prayer of the parties, the issue is remanded back to the file of the AO with a direction to pass a speaking order in accordance with law after giving the assessee a reasonable opportunity of being heard. The assessee in its own interests is advised to make full and proper compliances before the said authority as failing which it is made clear that the AO shall be at liberty to pass an order on the basis of the material available on record. Said order was pronounced at the time of virtual hearing itself in the presence of the parties via Webex. Appeals of the assessee are allowed for statistical purposes.
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