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TMI Blog2017 (2) TMI 1004X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee. Therefore, we accept the contentions that the assessee was prevented by reasonable cause from nonappearance on the dates fixed by the new AO. Therefore, though the ground of cross objection is not sustainable, we are of the opinion that the assessees’ should have been given sufficient opportunity of presenting their case. As regards the merits of the disallowances, we find that the assessees have filed the detailed submissions before the CIT (A), but we find that the CIT (A) (without even calling for a remand report from the AO except in the case of Lingam Tulasi Prasad) has given relief to the assessee on the basis of the material, which has not been verified by the AO and also not even considering the remand report in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctions that the respective Assessing Officers have violated the provisions of section 127 and 129 of the Act by not issuing a notice to the assessee on change of jurisdiction of the assessees. 3. In the cases of Shri Lingam Tulsi Prasad, the Revenue has raised a ground of appeal that the CIT (A) has not given opportunity to the AO under Rules 46A as regards the information filed by the assessee to explain the unexplained credits in the capital account. Even with regard to the other additions deleted by the CIT (A), the Revenue is aggrieved that the AO was not given sufficient opportunity. The learned Counsel for the assessee, on the other hand, submitted that the CIT (A) had called for a remand report from the AO and it was only after co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the provisions of section 127 of the Act. 6. Having regard to the rival contentions as stated above, we find that the assessee has admittedly received notices from the new incumbent Officer and therefore, there is no violation of section 127 of the Act. However, as regards the contentions that the notices were received only on the date scheduled for hearing and therefore, the assessee was not given an opportunity of representing, we find that the assessments were completed exparte the assessee. Therefore, we accept the contentions that the assessee was prevented by reasonable cause from nonappearance on the dates fixed by the new AO. Therefore, though the ground of cross objection is not sustainable, we are of the opinion that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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