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TMI Blog2019 (3) TMI 999X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments and after giving one more opportunity to the assessee of being heard. We find merit in this contention of the learned DR. The impugned order of the CIT(A) passed ex-parte is accordingly set aside and the matter is restored to the file of the A.O. for deciding the same afresh. - Assessee treated as allowed for statistical purpose. - I.T.A. No. 694/Kol/2018 - - - Dated:- 16-1-2019 - Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .O. Although the assessee company filed the relevant details and documents in respect of share capital and share premium, there was no response on the part of the assessee as well as its directors to the summons issued by the A.O. u/s 131. The A.O., therefore, proceeded to complete the assessment u/s 144 to the best of his judgement and in the assessment so completed vide an order dated 16.03.2015 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d DR has submitted that the solitary issue involved in this appeal of the assessee relating to addition made u/s 68 by treating the share capital and share premium as unexplained cash credit could not be examined properly in accordance with law either by the A.O. or by the Ld. CIT(A) on merit due to non-compliance on the part of the assessee. He has submitted that the relevant details and document ..... X X X X Extracts X X X X X X X X Extracts X X X X
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