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2019 (3) TMI 999 - AT - Income TaxAddition u/s 68 - treating the share capital and share premium as unexplained cash credit - non-compliance on the part of the assessee - CIT(A) passed ex-parte order - HELD THAT:- Matter to be sent back to the A.O. for examining the issue on merit after considering the said details and documents and after giving one more opportunity to the assessee of being heard. We find merit in this contention of the learned DR. The impugned order of the CIT(A) passed ex-parte is accordingly set aside and the matter is restored to the file of the A.O. for deciding the same afresh. - Assessee treated as allowed for statistical purpose.
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