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2020 (9) TMI 1008 - AT - Income TaxBest judgment u/s 144 - withdrawal of additional grounds of appeal - proof of service of notice issued u/s 143(2) - non-production of assessment records - HELD THAT:- There is no doubt that the AO has passed the assessment order u/s. 144 and the Ld. CIT(A) has also passed the impugned order exparte. As per record, the present appeal came up for hearing before the Bench on 07.12.2018 and adjourned many-times. On 27.11.2019 the Bench has directed the Departmental Representative to produce the records of assessment, but the Department did not produce the same. On 15.06.2020, Ld. DR also sought time to file the proof of service of notice issued u/s. 143(2) of the Act and case was adjourned for 30.07.2020. But again on 30.07.2020 DR did not produce the assessment records to prove the service of notice issued u/s. 143(2) of the Act and the case was adjourned for today i.e. 16.09.2020. Today also the record is not available. DR made a statement that, if the Counsel for the assessee withdraw the additional grounds of appeal filed vide letter dated 20.02.2020, then the issues involved in the present appeal may be set aside to the AO to decide the same afresh, as per law, after giving opportunity to the assessee. Assessee agreed to the same and filed a letter requesting for withdrawal of the additional grounds of appeal raised vide its letter dated 20.02.2020. Keeping in view the statement made by the Ld. Sr. DR for setting aside the issues in dispute to the AO and in view of the letter dated 16.09.2020 filed for the assessee for withdrawal of additional grounds of appeal and in view of the non-production of assessment records especially proof of service of notice issued u/s 143(2) of the Act by the Department, in our considered opinion, this matter requires thorough investigation at the level of the Assessing Officer. We set aside this matter to the AO with the directions to make the assessment, as per law.Assessee’s Appeal is allowed for statistical purposes.
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