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2012 (8) TMI 273 - AT - Income TaxViolation of principle of natural justice - no opportunity of being heard provided by CIT(A) to AO before deleting the addition - non-return of form ITNS 51 by A.O. - held that:- It is not in dispute that ITNS 51 was not returned by the AO, hence CIT(A) is not justified in presuming that the AO or his representative is not interested in appearing before CIT(A). It is also not in dispute that the date of hearing of the appeal is neither mentioned in ITNS 51 nor informed to the AO by a separate notice. Under these circumstances, without going into the merits of the case, we hold that the order passed by CIT(A) is in violation of principles of natural justice and hence we set aside the matter with a direction to him to give the AO a proper opportunity of being heard and to decide the issues before him afresh.
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