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2015 (8) TMI 1020 - AT - Income TaxValidity of assessment framed u/s 153A/153C r.w.s. 144 - non affording reasonable opportunity to the appellant - Held that:- In the present case it is an admitted fact that the assessee was in the Police custody and the notice was sent to him through the Superintendent, Central Jail, Ambala. The assessee requested for adjournment for the reason that he was unable to represent the proceedings because he was in the Police custody and was unable to come out. It is also noticed that the AO framed the assessment ex-parte by stating that the special Audit Report u/s 142(2A) of the Act was served upon the assessee on 21.06.2010 in the Central Jail, Jaipur and Ambala, So, it is clear that the special Audit Report which was obtained by the AO at the back of the assessee and another notices were served to the assessee when he was lodged in the Jail either at Jaipur or at Ambala. It, therefore, clear that the personal hearing was not afforded to the assessee. Moreover, it is not clear as to whether the assessee being in Jail was in a position to contact any legal person who was convergent with the Income Tax matters. It is well settled that nobody should be condemned unheard as per the maxim “audi alteram partem”. We thus set aside the impugned order and deem it appropriate to remand the case back to the file of the AO to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee. We also direct the assessee to cooperate and not to seek unwarranted or unreasonable adjournments. - Decided in favour of assessee for statistical purposes.
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