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2022 (6) TMI 1072 - AT - Income TaxAddition u/s 69A rws 115BBE - As on the basis of inquiry conducted u/s 131(1)(d) made addition being unexplained cash found from the possession of the assessee - Assessee argued that the learned CIT (A) has passed an ex-parte order and in the interest of justice, the assessee should be given one more opportunity to substantiate the cash so found - HELD THAT:- Considering the totality of the facts of the case and in the interest of justice, we deem it proper to restore the issue to the file of the learned CIT (A) with a direction to grant one last more opportunity to the assessee to substantiate her case and decide the issue as per fact and law. The assessee is also hereby directed to appear before the learned CIT (A) and to substantiate her case without seeking any adjournment under any pretext failing which the learned CIT (A) is at liberty to pass appropriate order as per law. We hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes.
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