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2015 (10) TMI 1615 - AT - Income TaxUnexplained Credit u/s. 68 - whether CIT(A) has erred in passing the exparte order against the principles of natural justice without affording the proper opportunity of being heard to the assesssee? - Held that:- As on 26.11.2012 the date on which the final opportunity was given by the Ld. CIT(A), a letter has been received from the assessee through speed post stating that their counsel Mr. Sunil Bhansali was down with viral fever and hence one month’s time was requested, which the Ld. CIT(A) has not considered and proceeded exparte qua assessee. Keeping in view of the above facts and circumstances of the case, we are of the considered opinion, that Ld. CIT(A) has not given sufficient opportunity to the assesee and proceeded exparte qua assessee, which is contrary to the principles of natural justice. Therefore, the impugned order is not sustainable in the eyes of law. In the interest of justice, we set aside the issue in dispute to the file of the Ld. CIT(A) with the direction to decide the same afresh, under the law, after providing sufficient opportunity to the assessee. Assessee is also directed to cooperate with the Ld. CIT(A) and not to take unnecessary adjournment. - Decided in favour of assessee for statistical purposes.
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