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2022 (3) TMI 646 - ITAT DELHIValidity of assessment u/s 144 - ex parte order passed u/s. 144 - assessee is seeking one more opportunity to present its case before the lower authorities - HELD THAT:- It is an established principle of natural justice that a litigant should be heard before a decision is taken and before any addition is made by the AO on information obtained from third parties/own source, he must confront the assessee with the material so obtained. Considering the totality of the facts and in the interest of justice, we are of the view that assessee deserve one more opportunity. We therefore restore the issue back to the file of AO and direct him to decide the issue afresh considering the submissions of the assessee. Assessee is also directed to promptly furnish all the required details called by the AO. We therefore, restore the issue back to the file of AO and direct him to pass a fresh order after granting adequate opportunity of hearing to the assessee. Thus the appeal of Assessee is allowed for statistical purposes.
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