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2023 (7) TMI 1034 - ITAT PUNEValidity of assessment - Validity of order u/s 143(1) passed without giving any reasons - Denial of natural justice - no opportunity of hearing being provided to the assessee - HELD THAT:- We have perused the entire order u/s 143(1) but could not find any evidence of an opportunity of hearing being provided to the assessee before making the adjustment. DR could not demonstrate that opportunity of hearing was provided to the assessee before making the adjustment. In this case the ADIT(CPC) has made the upward changes to the total income by disallowing assessee’s claim of expenses without providing any opportunity to the assessee. ADIT(CPC) has not passed a speaking order while making the disallowance. ADIT(CPC) has disallowed the expenses stating that the disallowance may be due to not furnishing the break up of expenditure or error in total. Narration given in the Order u/s 143(1) that the ADIT(CPC)has himself not understood the exact reason for disallowance . We are of the opinion that the disallowance made by the ADIT(CPC) is bad in law and unsustainable. Therefore, we direct the AO to delete the said addition.
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