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2021 (10) TMI 682 - AT - Income TaxReopening of assessment u/s 147 - undisclosed sale of immovable property - Non appearance of assessee before AO - assessee submitted additional evidences as ignored - denial of natural justice - HELD THAT:- Since the assessee could not appear before the A.O. as the notice could not be served upon the assessee as the assessee had already charged the old address, therefore, in absence of the assessee, the matter was decided by the A.O - in order to put forth all his defence, the assessee had filed an application before the erstwhile CIT(A) under Rule 46A of the Income Tax Rules, 1962 for leading additional evidence and in this respect had placed on record bunch of documents. CIT(A) had not touched or considered the facts of documents placed on record and relied upon by the assessee but had dismissed the appeal filed by the assessee merely on the ground that the assessee had raised merely jurisdictional issue and no paper book or submissions have been filed by the assessee in respect of his claim on merits. After perusal of the record, we found that the assessee had already filed the application for leading additional evidences submitted by other evidences as mentioned by the assessee in above para before the erstwhile CIT(A) on 26/6/2019 but all these documents escaped the attention of NFAC, Delhi while deciding the appeal of the assessee because of that the rights of the assessee stand prejudiced. Considering the totality of facts and circumstances of the case and in the interest of principles of natural justice, we restore the matter back to the A.O. with direction to decide the appeal afresh - Appeal of the assessee is allowed for statistical purposes only.
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