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2022 (3) TMI 877 - AT - Income TaxReopening of assessment u/s 147 - validity of the assessment framed in the absence of service of notice to the assessee by the AO - Addition of purchase of mutual funds and on account of interest income received by the Assessee - HELD THAT:- In the present case it is not in dispute that the AO framed the assessment ex parte u/s 144 of the Act and the assessee furnished the written submissions alongwith additional evidence before the CIT(A) who had discussed the submissions of the assessee in para 4 of the impugned order. However the Ld. CIT(A) acted upon the remand report dt. 23/12/2020 received from the A.O. but no opportunity was given to the assessee to comment upon the said report. It is also noticed that the CIT(A) neither rejected nor accepted the additional evidences furnished by the assessee first time before him. We therefore considering the totality of the facts deem it appropriate to set aside the impugned order and remand the issue back to the file of the CIT(A) to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee.Appeal of the Assessee is allowed for statistical purposes.
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