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2023 (1) TMI 819 - ITAT BANGALOREReopening of assessment u/s 147 - best judgment basis on account of non-cooperation on the part of the assessee - A.O. estimated the income at 8% of the total cash deposits amounting to Rs.1,47,44,500 and other credits by cheque / RTGS - HELD THAT:- The assessment in this case has been completed u/s 144 r.w.s. 147 of the I.T.Act on a best judgment basis on account of non-cooperation on the part of the assessee. Before the first appellate authority, the case was fixed for online submission on four occasions. Since the written submissions were not furnished, the CIT(A) dismissed the appeal of the assessee ex parte. We strongly deprecated the non-cooperation on the part of the assessee and non-furnishing the submissions before the first appellate authority. However, in the interest of justice and equity, we are of the view that one more opportunity should be granted to the assessee to furnish the necessary details in support of his case. Accordingly, we restore the matter to the files of the A.O. for de novo consideration of the issues raised on merits. Assessee is directed to cooperate with the A.O. and shall furnish the necessary evidences in support of his case. The A.O. shall afford a reasonable opportunity of hearing to the assessee before a decision is taken in the matter. Appeal filed by the assessee is partly allowed.
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