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2017 (2) TMI 1004 - AT - Income TaxViolation of provisions of section 127 and 129 - non issuing a notice to the assessee on change of jurisdiction of the assessee - Held that:- Assessee has admittedly received notices from the new incumbent Officer and therefore, there is no violation of section 127 of the Act. However, as regards the contentions that the notices were received only on the date scheduled for hearing and therefore, the assessee was not given an opportunity of representing, we find that the assessments were completed exparte the assessee. Therefore, we accept the contentions that the assessee was prevented by reasonable cause from nonappearance on the dates fixed by the new AO. Therefore, though the ground of cross objection is not sustainable, we are of the opinion that the assessees’ should have been given sufficient opportunity of presenting their case. As regards the merits of the disallowances, we find that the assessees have filed the detailed submissions before the CIT (A), but we find that the CIT (A) (without even calling for a remand report from the AO except in the case of Lingam Tulasi Prasad) has given relief to the assessee on the basis of the material, which has not been verified by the AO and also not even considering the remand report in the case of Tulasi Prasad. Therefore, we deem it fit and proper to set aside the assessments and direct the AO to complete the assessments de novo in accordance with law.
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