In the case of Kailash Goyal, Jodhpur ITAT has held that in the interest of justice and fair play, we believe that the assessee deserves one more opportunity to file necessary information/documentation in response to the issues raised by the ld. Pr. CIT in the impugned order. Therefore, we set aside the impugned order to the file of ld. Pr. CIT with the direction to the decide the same afresh after providing reasonable opportunity to the assessee.
The assessment was completed u/s 147 read with section 143(3) dated 20.12.2017. Thereafter, a show cause u/s 263 was issued by the ld. Pr. CIT, Bikaner on 26.04.2019. In response, the assessee filed her reply on 20.02.2020. Thereafter, pursuant to merger of the jurisdictional charge of the ld. Pr. CIT, Bikaner with the Pr. CIT, Jodhpur, another notice dated 16.02.2021 was issued to the assessee fixing the date of hearing on 26.02.2021. However, this time no reply has been filed by the assessee. Thereafter, the ld. Pr. CIT, Jodhpur has passed the impugned order based on material available on record wherein the assessment order passed u/s 147 r/w 143(3) was set aside for deciding the matter afresh taking into consideration the issues discussed by the Pr. CIT in the impugned order.
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