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2018 (4) TMI 1414 - AT - Income TaxReopening of assessment - Held that:- Before the CIT-A there was no representation or explanation on behalf of the assessee regarding the claim of the assessee and the grounds of appeal raised before him. There was no adequate opportunity of hearing to assessee to substantiate its claim properly. Therefore, taking into consideration the submissions of the assessee, facts and circumstances of the case and in the interest of natural justice, we deem it fit and proper to remand the matter to the file of the CIT-A to decide the issue in hand afresh by giving the assessee adequate opportunity of hearing. The assessee is also directed not to seek any adjournment. Appeal of the assessee is allowed for statistical purposes.
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