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2013 (10) TMI 1405 - AT - Income TaxOpportunity of bearing heard - essence of principles of natural justice - Held that:- We are of the considered opinion that this matter deserves to be restored back to the file of the AO to be decided de novo as per law, needless to say after providing an adequate opportunity of hearing to the assessee. We, therefore, restore this issue back to the file of the AO to be decided afresh as per law after analyzing the facts of the case. Side by side, we hereby direct the assessee to present before learned AO either in person or through an authorized representative within 30 days on receipt of this order and assist the AO in all respect to get this appeal finalized at an early date. In any case, AO is at liberty to proceed as per law
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