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2013 (5) TMI 226 - ITAT JODHPURAdditions/ disallowances - case selected for scrutiny and AO framed the assessment u/s 144 - Held that:- It is an admitted fact that the AO framed the assessment ex-parte u/s 144 and the CIT(A) also decided the appeal of the assessee ex-parte. Therefore, opportunity of being heard was neither given by AO nor by CIT(A). It is well settled that nobody should be condemned unheard as per maxim 'Audi Alteram Partem' - remand this case back to the file of the AO to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee and also direct the assessee to cooperate and not to seek any unreasonable or unwarranted adjournment - appeal of the assessee allowed for statistical purposes.
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