2020 (6) TMI 672

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..... THAT:- Assessee did not get proper opportunity before the AO and the Ld. CIT(A) has passed an ex parte order. Therefore, taking note of the decision of Hon ble Supreme Court in the case of Tin Box Company Vs. CIT [ 2001 (2) TMI 13 - SUPREME COURT] wherein it was held that in case if the assessee did not get proper opportunity before AO, then the matter needs to be remanded back to AO. We set asid .....

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..... erious illness and had undergone prolonged treatment at VNRC Hospital Dispur, Guwahati. Since there is a reasonable cause for delay, we are inclined to condone the delay of the assessee in filing both the appeals and admit the appeals for hearing. 3. Coming to the appeals, the Ld. AR drew our attention to the fact that the AO had passed an order u/s. 154 of the Income-tax Act, 1961 (hereinafter r .....

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..... er without giving proper opportunity of hearing. From the discussion (supra), we note that the assessee did not get proper opportunity before the AO and the Ld. CIT(A) has passed an ex parte order. Therefore, taking note of the decision of Hon'ble Supreme Court in the case of Tin Box Company Vs. CIT (2001) 249 ITR 216 (SC) wherein it was held that in case if the assessee did not get proper opportu .....

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