TMI Blog2016 (8) TMI 1590X X X X Extracts X X X X X X X X Extracts X X X X ..... was not justified in rejecting the appeals of the assessee ex-parte. The documents relied by the AO were not made available to assessee - HELD THAT:- The principle of audi alteram partem is the basic concept of natural justice. The expression audi alteram partem implies that a person must be given opportunity to defend himself. This principle is sine qua non of every civilized society. The righ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, we restore these appeals to the file of ld. CIT(A) for allowing proper opportunity of being heard in accordance with law. Appeals of the assessee are allowed for statistical purposes. - Shri D.T. Garasia, Judicial Member And Shri O.P. Meena, Accountant Member For the Appellants : Shri S.S.Solanki, C. A. For the Respondent : Shri R. Varshane, CIT DR. ORDER PER O.P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel of the assessee attended the appeal several times. The order so passed being illegal and wrong, the same, therefore, require to be quashed. 2. That the ld. CIT(A) erred in not passing the order on merits. That even the ex-parte order has to be decided on merits, discussing and deciding each ground of appeal separately. However, no such efforts were made by the ld. CIT(A) though mentione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ying Multiplan India Limited, 38 ITD 320 (Del). The principle of audi alteram partem is the basic concept of natural justice. The expression audi alteram partem implies that a person must be given opportunity to defend himself. This principle is sine qua non of every civilized society. The right to notice, right to present case and evidence, right to rebut adverse evidence, right to cross examin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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