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2018 (10) TMI 1353 - AT - Income TaxAssessment framed without serving notice u/s 143(2) - denial of natural justice - assessment of agricultural income - Held that:- Though the assessee ultimately did not appear before CIT(A) and CIT(A) decided the appeal of assessee ex-parte, the Ld.CIT(A) recorded in his findings that appeal is decided on merits on the basis of documents on record. However, the Ld. CIT(A) without considering the documents on record passed the order in summary manner dismissing the appeal of the assessee without giving reasons for decision in the appellate order as required by section 250(6) of the Act. The assessee in the Paper Book has filed copies of the submissions and the documents from pages 6 to 82, which were filed before the AO. Despite the documents were part of the record, the Ld. CIT(A) without giving findings on the same documents dismissed the appeal of the assessee without giving reasons for decision on the same. The assessee also filed affidavit in the Paper Book in which it is affirmed that for the last date of hearing on 13.03.2018, no notice has been served upon assessee or his Counsel. Therefore, it appears to me that principle of natural justice have been violated in the matter. No findings have also been given by the authorities below as to whether the gross agricultural income is to be taxed or the net agricultural income to be taxed for the purpose of higher rate of tax. Therefore, order of the Ld. CIT(A) cannot be sustained in law. The matter requires reconsideration at the level of the Ld. CIT(A). Set aside the impugned order and restore the appeal of the assessee to the file of Ld.CIT(A) with direction to re-decide appeal of the assessee strictly on merits giving reasons for decision in the order by referring to all documentary evidences on record of assessment. Ld. CIT(A) shall give reasonable sufficient opportunity of being heard to the assessee and the AO.
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