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2014 (12) TMI 1101 - AT - Income TaxViolation of principle of natural justice - ex parte order passed without providing sufficient opportunity of hearing to the appellant - Held that:- CIT(A) has passed ex parte appellate order in a summary manner and has not decided the issue before him on merits. In these facts of the case, we set aside the order of the CIT(A) to his file with direction to pass de novo appellate order in accordance with law after providing opportunity of hearing to both the parties. The CIT(A) is directed to decide the issue before him on merits thereof. The assessee is directed to cooperate with the revenue authorities in finalization of the appellate proceedings before the CIT(A) and on its own approach the office of the CIT(A) to obtain the notice of hearing within the period of 60 days, from the receipt of this order of the Tribunal, and to place all the details before appellate authority - Matter remanded back - Decided in favour of assesse.
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