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2023 (11) TMI 811 - DELHI HIGH COURTDenial of natural justice - no opportunity to deal with the decision as relied to make Addition u/s 68 - addition was made on account of purported unexplained credit entry concerning share capital/share premium - HELD THAT:- As fairly stated that the appellant/assessee was not represented before the Tribunal. Clearly, in view of this circumstance, the appellant/assessee had no opportunity to deal with the decision on which the Tribunal has relied while passing the impugned order. Concededly, no hearing was held between 13.12.2022 and the date on which impugned order was passed. In these circumstances, the impugned order is set aside and the matter is remanded to the Tribunal for a fresh hearing. Needless to add that, we have not examined the merits of the matter. The Tribunal will, thus, be free to arrive at its own conclusion while deciding the matter on merits.
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