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2017 (6) TMI 596 - ITAT PUNEAddition of bogus purchases - ‘unexplained expenses’- denial of natural justice - Held that:- From the order passed by Ld.CIT(A), it is seen that it is an ex-parte order and has been passed on the basis of material on record by Ld.CIT(A). Before us, Ld.A.R. has submitted that he had originally filed appeal before Ld.CIT(A), Thane. Before the transfer of appeal before Ld.CIT(A), Aurangabad, no opportunity of hearing was given and further since notice was not received by him he could not appear before Ld.CIT(A), Aurangabad. The aforesaid submissions have not been controverted by Revenue or found to be untrue. On the prayer of the assessee to grant one more opportunity of hearing, we are of the view that in the interest of natural justice, assessee has to be granted one more opportunity of hearing. We therefore restore the issue back to the file of Ld.CIT(A), Aurangabad to decide the appeal de novo. Appeal of the assessee allowed for statistical purpose.
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