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2022 (7) TMI 216 - AT - Income TaxApplicability of section 115BBE on income to declared in response to notice u/s 139(9) - application seeking admission of additional evidence under Rule 29 of Income Tax (Appellate Tribunal) Rules, 1963 - CIT(A) dismissed assessee's appeal vide ex-parte impugned order - HELD THAT:- It is evident from the record that, in the present case, the documents, now furnished before us by way of additional evidence, could not be filed by the assessee before the lower authorities for the reasons as submitted by the learned A.R. and the impugned addition was made in absence of these details. Further, the learned CIT(A) also dismissed assessee's appeal vide ex-parte impugned order. We deem it appropriate to remand this issue to the file of Assessing Officer for de novo adjudication after consideration of all details, as submitted by the assessee. Needless to mention that, no order shall be passed without affording opportunity of hearing to the assessee. As a result, grounds No. 1 to 3 raised in assessee's appeal are allowed for statistical purpose. Short grant of TDS credit - AO is directed to verify the details and grant the same in accordance with law. As a result, ground No. 4 raised in assessee's appeal is allowed for statistical purpose.
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