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2016 (1) TMI 353 - AT - Income TaxRevision u/s 263 - due and reasonable opportunity of being heard was not afforded to the assessee - Held that:- In the present case, it is an admitted fact that the ld. Counsel for the assessee was ill and could not represent the case of the assessee on 25.02.2015 when the ld. CIT asked the assessee to furnish its submission vide letter dated 20.02.2015. It is also noticed that the ld. CIT himself admitted that the original notice of hearing dated 20.02.2015 was served on the assessee on 27.02.2015. Therefore, it is not clear how the ld. CIT fixed the case for hearing on 25.02.2015 when the notice of hearing itself was served on the assessee after two days i.e. on 27.02.2015. It is well settled that nobody should be condemned unheard as per the maxim “Audi Alteram Partem”, we therefore, keeping in view the peculiar facts of the present case, are of the view that a due and reasonable opportunity of being heard was not afforded to the assessee by the ld. CIT. In that view of the matter the impugned order is set aside and the ld. CIT is directed to decide the issue afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee. - Decided in favour of assessee for statistical purposes.
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