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2013 (11) TMI 1645 - AT - Income TaxOpportunity of bearing heard - essence of principles of natural justice - Held that:- CIT(A) has dismissed the appeal of assessee exparte by following ratio of Multiplan India Pvt. Ltd. [1991 (5) TMI 120 - ITAT DELHI-D] which is not justified. According to us, due opportunity of hearing is essence of principles of natural justice which should be given by all administrative, quasi-judicial bodies and judicial bodies. In view of above, we set aside the order of CIT(A) and restore the matter to him with a direction to decide the appeal on facts and law after providing due opportunity of hearing to the assessee. Since, we are restoring the matter to the CIT(A) on preliminary issue, so we are refraining from commenting on the merits of the issue at hand.
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