TMI Blog2016 (11) TMI 1508X X X X Extracts X X X X X X X X Extracts X X X X ..... by the CIT (A) is done in the absence of the assessee or his representative. Considering the fairness of the requirement of the adjudication of issues involved, we are of the opinion, the grounds raised by the assessee in the appeal are required to be remanded to the file of the CIT (A) for fresh adjudication after granting a reasonable opportunity of being heard to the assessee. Assessee is also directed to make attendance without fail this time in the second round of proceedings before the first appellate authority. We order accordingly. Thus, grounds raised by the assessee are allowed for statistical purposes. - I.T.A. No.270/M/2016 - - - Dated:- 8-11-2016 - SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nging our attention to the grounds no.4 and 6, it is submitted that the CIT (A) passed order without attendance of the assessee or any representation on behalf of the assessee. Therefore, there is a request for remanding this appeal to the file of the CIT (A) with a direction to grant further opportunity in addition to the details provided in para 3.2 of the impugned order. It is also brought to our notice that the issue relating to making of assessment in the absence of any incriminating material u/s 153A of the Act is unsustainable in law. 5. On hearing both the parties, we have perused the order of the AO dated 26.3.2014 and find the assessee filed the return of income originally on 2.6.2008 declaring the total income of ₹ 6.6 l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case where adjudication by the CIT (A) is done in the absence of the assessee or his representative. Considering the fairness of the requirement of the adjudication of issues involved, we are of the opinion, the grounds raised by the assessee in the appeal are required to be remanded to the file of the CIT (A) for fresh adjudication after granting a reasonable opportunity of being heard to the assessee. Assessee is also directed to make attendance without fail this time in the second round of proceedings before the first appellate authority. We order accordingly. Thus, grounds raised by the assessee are allowed for statistical purposes. 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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