TMI Blog2019 (12) TMI 1678X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, right to examine, right to legal representation, disclosure of evidence to party, report of enquiry be shown to the other party and reasoned decision or speaking order is must. We find that in the instant case, though hearings were fixed on various dates but the assessee could not avail the proper hearing because of owing to the fact that an FIR was lodged against the assessee and he was taken into custody from 07.08.2018. The Hon'ble Gujarat High Court had granted bail to the assessee vide order dated 07.01.2019. And in this way the assessee was not aware regarding the passing the order of by the ld.CIT(A). Therefore, we are of the view that the assessee must be given one more opportunity of being heard and to represent his case. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. It is therefore prayed that the additions made by Assessing Officer and confirmed by CIT(Appeals) may please be deleted. 3. At the outset, we noticed that the present appeal is barred by the limitation and there a delay of 167 days in filing the present appeal. In this respect, the ld.AR drawn our attention to the application as well as supporting affidavit. The same is reproduced below : 1) The assessee begs to prefer this application for condonation of delay in relation to Appeal filed against the order of the Commissioner of Income Tax (Appeals) which is received by the assessee on 07.07.2018. There is a delay of 167 days in filing the appeal before Honourable Tribunal against the order passed by CIT(A)-II, Surat. 2) The delay was ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further relief as deemed fit by Honourable Income Tax Appellate Tribunal. 4. Considering the reasons mentioned in the application that the delay was caused in filing the appeal owing to the fact that an FIR was lodged against the assessee and he was taken into custody from 07.08.2018. The Hon'ble Gujarat High Court had granted bail to the assessee vide order dated 07.01.2019. And in this way the assessee was not aware regarding the passing the order of by the ld.CIT(A) so much so no order was served upon the assessee, rather the order passed by the ld.CIT(A) was received by the ld.AR of the assessee and even the said authorised representative also could not contact the assessee. Thus, all the above narrated facts leads to causing of del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the view that the assessee must be given one more opportunity of being heard and to represent his case. Therefore, in exercise of the powers conferred under Rule 28 of Tribunal Rules, we restore back to the file of the learned ld.AO to provide one more opportunity and also thereby to consider all the points so raised by the assessee. Nevertheless to mention, that assessee will co-operate in the appeal proceedings and appear before the learned ld.AO as and when the hearings fixed by the learned ld.AO. We make it clear that non-attendance will of the assessee before ld.AO will entail confirmation of the impugned addition made by the AO. The assessee will file necessary evidences on which he wants to rely upon. 7. In the result, appeal fil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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