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TMI Blog2019 (5) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... find that the procedure followed by the CIT(A) is not as per the statutory mandate, as set out in sub-section(6) of section 250. Further taking note of the fact that the necessary evidence is to be considered by the A.O., accordingly, in the light of the submissions of the parties before the Bench, accepting the oral undertaking given by the Ld. AR, the impugned orders are set aside and the issues are remanded back to the file of the A.O. with the direction to pass a speaking order in accordance with law. - Appeals of the assessee are allowed for statistical purposes. - ITA No. 1300/CHD/2018 & ITA No. 1301/CHD/2018 - - - Dated:- 20-3-2019 - SMT. DIVA SINGH, JM AND Dr. B.R.R.KUMAR, AM For the Appellant : Shri Tej Mohan Sin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee did not participate. The Ld. AR submitted that the address of the assessee is correct. However, the assessee may not have received notices for the specific date. A perusal of the order shows that the case was fixed for hearing on 8.5.2018, 15.6.2018 and 27.6.2018. However, there is no mention as to how notice was stated to have been sent. In these circumstances, accepting the oral prayer of the Ld. AR and his undertaking that the assessee shall participate in the proceedings, it is deemed appropriate to restore the issue back after hearing the ld.CIT DR. However, the Ld. AR submitted that a perusal of the assessment order would also show that even in the assessment proceedings, the assessee could not place necessary evidences on re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the parties before the Bench, accepting the oral undertaking given by the Ld. AR, the impugned orders are set aside and the issues are remanded back to the file of the A.O. with the direction to pass a speaking order in accordance with law. Needless to say that an effective and reasonable opportunity of being heard shall be granted to the assessee. While so directing, it is made clear that in the eventuality of abuse of the trust reposed on the assessee, the A.O. shall be free to pass an order on the basis of material available on record. Said order was pronounced in the Open Court at the time of hearing itself. 4. In the result, both the appeals of the assessee are allowed for statistical purposes. Order pronounced in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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