2014 (5) TMI 666

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....DER   Per Amit Shukla, J.M. The aforesaid appeal has been preferred by the assessee challenging the impugned order dated 7th March 2012, passed under section 263 of the Income Tax Act, 1961 (for short "the Act") by the learned Commissioner-XXIV, Mumbai, for the assessment year 2007-08, on the following grounds of appeal:- "The learned CIT(A) erred in passing an ex-parte ordre unde....

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....ction 263. The learned Counsel submitted that in response to the show cause notice, the assessee had submitted a letter, seeking adjournment and on such an adjournment letter no date was communicated. The learned Commissioner, thereafter, without providing further opportunity, passed an ex-parte order holding that the assessment order passed under section 143(3) dated 30th October 2009, for the as....

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....cated to the assessee by the Office of the learned Commissioner-XXIV, Mumbai. The learned Commissioner, without giving further opportunity, on the basis of show cause notice itself, has set aside the assessment order on the points raised therein. Hence, in the interest of justice, we feel that this matter needs to be restored back to the file of the learned Commissioner to pass fresh order. Conseq....