2019 (4) TMI 2104

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... see against the ex parte order of ld.CIT(A)-3, Jaipur dated 10/09/2018 for the A.Y. 2009-10 in the matter of order passed U/s 143(3) read with Section 148 of the Income Tax Act, 1961 (in short the Act). 2. In this appeal, the assessee is aggrieved for reopening of assessment as well as addition of Rs. 5,22,560/- made U/s 69 of the Act. CIT(A) has passed ex parte order without giving reasonable o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion. However, the order passed by the ld. CIT(A) are not in terms of provisions of Section 250(6) of the Act. Therefore, in the substantial interest of justice, we set aside the ex parte order of the ld. CIT(A) and restore the matter back to the file of the ld. CIT(A) for deciding the issue afresh after providing reasonable and effective hearing to the assessee. The assessee is also directed to ap .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X