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2014 (5) TMI 843 - ITAT HYDERABADValidity of Ex-parte order – Opportunity of being heard not provided – Confirmation of ad-hoc disallowance – Held that:- The CIT(A) had confirmed the order of the AO ex-parte in the absence of the assessee - after considering the plea of the assessee's counsel at length, the matter is required to be remit back – thus, the matter is remitted back to the CIT(A) for fresh adjudication after giving adequate opportunity of hearing to the assessee – Decided in favour of Assessee.
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