TMI Blog2014 (6) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... lso suffered litigation and incurred the expenditure - it would meet the ends of justice if the order of the authorities is set aside and the matter is remitted back to the file of AO for fresh adjudication – Decided in favour of Assessee. - I.T.A.No.3900/Del/2011 - - - Dated:- 16-5-2014 - Shri G. D. Agrawal And Shri A. T. Varkey,JJ. For the Appellant : Shri Ashwani Taneja, Adv. Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y be set aside to the file of Assessing Officer and he should be directed to make the assessment after allowing proper opportunity of being heard to the assessee. 2. Ld. DR, on the other hand, stated that if the address was changed, it was the duty of the assessee to inform the Assessing Officer about the changed address. Since the assessee has not informed the changed address, the Assessing Of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s also suffered litigation and incurred the expenditure. He further submitted that if at all the cost is to be levied, only a token cost may be levied on the assessee. He has also given an undertaking on behalf of the assessee that if the matter is set aside, the assessee will make proper representation before the Assessing Officer and will cooperate in the assessment proceedings. 4. We have ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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