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TMI Blog2019 (4) TMI 2104X X X X Extracts X X X X X X X X Extracts X X X X ..... e A.O. unless it is shown that the judgment of the A.O. was biased, irrational, vindictive or capricious. As per provisions of Section 250(6) CIT(A) has to pass order in writing giving reasons for his conclusion. However, the order passed by the ld. CIT(A) are not in terms of provisions of Section 250(6) of the Act. Therefore, in the substantial interest of justice, we set aside the ex parte or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the Act). 2. In this appeal, the assessee is aggrieved for reopening of assessment as well as addition of Rs. 5,22,560/- made U/s 69 of the Act. CIT(A) has passed ex parte order without giving reasonable opportunity of hearing to the assessee. He contended that no notice was served at the address given by the assessee in Form No. 35 filed before the ld. CIT(A). An affidavit to this effect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order of the ld. CIT(A) and restore the matter back to the file of the ld. CIT(A) for deciding the issue afresh after providing reasonable and effective hearing to the assessee. The assessee is also directed to appear before the ld. CIT(A) within a period of two months from the date of receipt of this order. We order accordingly. 5. In the result, appeal of the assessee is allowed for statist ..... X X X X Extracts X X X X X X X X Extracts X X X X
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