TMI Blog2014 (8) TMI 1173X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the A.O. on 20-3-2013, 22-3-2013 and 25-3-2013 but the A.O. never informed him that he has already submitted the remand report on 13-3-2013. Even the copy of the remand report was not supplied to the assessee by the ld. CIT(A). Considering all these facts in totality in the light of the affidavit filed by the assessee, in our considered opinion, the issue needs to be re-adjudicated afresh by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the evidences filed before him during the course of appellate proceedings. 3. We have carefully perused the order of the authorities below. The undisputed fact is that the assessment was framed u/s 144 of the Income Tax Act, 1961 as the assessee did not comply with the notices of the A.O. However, we find that during the course of the appellate proceedings, the assessee did file certain docu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The ld. CIT(A) is directed to consider all the evidences afresh and also furnish a copy of the remand report to the assessee. The assessee is directed to file necessary details before the ld. CIT(A). The appeal filed by the assessee is accordingly allowed for statistical purpose. 4. In the result, the appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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