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2015 (11) TMI 296 - AT - Income TaxBreach of natural justice - non speaking order - CIT(A) has dismissed the assessee's appeal, ex parte, qua the assessee - Held that:- The learned CIT(Appeals) has disposed of the assessee's appeal, ex parte, qua the assessee, observing that assessee did not substantiate its claim. Since assessee was not present, therefore, in order to provide substantial justice to assessee, consider it appropriate to provide one more opportunity in conformity with the principles of natural justice. The order of ld. CIT(A) is accordingly set aside and the matter is restored back to his file to decide the appeal de novo in accordance with law, of course, after affording reasonable opportunity of being heard to the assessee. - Decided in favour of assessee by way of remand.
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