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TMI Blog2022 (10) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s 148 was issued and then on 21/03/2014, notice u/s 143(2) was issued. Between the period 22/03/2014 to 27/03/2014 the assessee was out of station and therefore, the case could not be explained to the Assessing Officer. On 29/03/2014 itself the Assessing Officer completed the assessment u/s 144 of the Act. Before learned CIT(A), the assessee filed the valuation report but the CIT(A) dismissed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8-7-2022 - Shri A. D. Jain, Vice President And Shri T. S. Kapoor, Accountant Member For the Appellant : Shri Swarn Singh, C.A. For the Respondent : Shri Harish Gidwani, D.R. ORDER PER A. D. JAIN: V.P. This is an appeal filed by the assessee against the order of learned CIT(A), dated 01/03/2016 pertaining to assessment year 2009-10. 2. In this appeal the assessee has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tself the Assessing Officer completed the assessment u/s 144 of the Act. It was submitted that after giving notice for reopening of the case, the Assessing Officer did not take any action until 21/03/2014 and the case was attended by advocate of the assessee on 24/03/2014 and case was adjourned to 25/03/2014. It was submitted that assessee was out of station after that date and Assessing Officer p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t he can explain his case to the Assessing Officer. 4. Learned D. R., on the other hand, though supported the orders of the authorities below but fairly agreed that the merits of the case have not been examined by either of the parties, therefore, the case may be remitted back to the Assessing Officer. 5. We have heard the rival parties and have gone through the material placed on record. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We find that the assessee did not get proper opportunity to explain his case before the authorities below and since the Assessing Officer has completed the assessment u/s 144 therefore, we deem it appropriate to remit back the issue back to the file of the Assessing Officer for re-adjudication after affording due and reasonable opportunity of being heard to the assessee. 6. In the result, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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