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2012 (7) TMI 46 - ITAT, DELHIViolation of principle of natural justice - exparte order passed by CIT confirming order of AO - rejection of application under Rule 46A to admit additional evidences - assessee contended prevention by sufficient cause from producing the books of accounts before the AO - Held that:- It is observed that CIT(A) noted that a notice dated 26.08.2010 has been issued u/s 250 to the assessee for the date of hearing on 07.09.2010 but we are unable to observe this finding in the impugned order that despite due and proper service of the notice (upon the assessee) neither the assessee nor his representative attended the hearing. Accordingly, finding of the CIT(A) that the appellant was not interested in pursuing the appeal before him cannot be upheld. On the contrary, CIT(A) violated the principles of natural justice in passing an ex-parte order which disallowed the appeal of the assessee as the notice of hearing cannot be said to be served for the date of hearing and accordingly assessee was prevented to pursue his appeal before CIT(A) due to sufficient cause. Matter restored to the file of CIT(A) to adjudicate the matter afresh - Decided in favor of assessee for the statistical purposes.
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