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2014 (8) TMI 953 - ITAT HYDERABADValidity of assessment order passed - Violation of principle of natural justice - Held that:- As can be seen from the facts and materials on record, the assessment in case of the assessee was completed u/s 144 of the Act, in absence of compliance by the assessee. Similarly, CIT(A) also dismissed the appeal of the assessee in limini without giving her an opportunity of hearing by presuming that the date of receipt of order mentioned by the assessee as 28.5.2012 to be false. It is also apparent from the order of the CIT(A) that he has treated the appeal to have been filed late by 5 months by assuming that the assessment order was dispatched and served on the assessee on 01.11.2011, the very same day the assessment order was passed. However, on what basis the CIT(A) has come to the conclusion that the assessment order was dispatched on 01.11.2011 and served on the assessee on the very same day is not forthcoming from the record. No such opportunity has been given to the assessee to explain the case. In the aforesaid circumstances, we are of the view that the order passed by the CIT(A) is in violation of rules of natural justice. Accordingly, we are inclined to set aside the order of the CIT(A) and remit the matter back to his file for considering the issue afresh after giving a fair opportunity of being heard to the assessee. If it is found from record that the assessment order was never served on the assessee on 01.11.2011 and was only served on her on 28.5.2012 in terms with the statutory provision, then CIT(A) should hear the appeal on merit without insisting upon condonation of delay. - Decided in favour of assessee.
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