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2015 (7) TMI 1323 - AT - Income TaxDenial of natural justice - CIT(A) has not given opportunity of hearing to the assessee - assessee could not remain present before the ld. CIT(A) and appeal was decided ex-parte - HELD THAT:- We find that the CIT(A) in his order has written that none appeared on behalf of the Department and as per the decision of in the case of CIT vs. Amritlal Bhogilal & Co. [1958 (4) TMI 3 - SUPREME COURT] wherein it is held that the appellate authority exercises the power if found to hear ITO or his Representative. In the case of CIT v. Multiplan India Ltd., [1991 (5) TMI 120 - ITAT DELHI-D] the appeal filed by the revenue before the Tribunal, which was fixed for hearing. But on the date of hearing, nobody represented the revenue/appellant nor any communication for adjournment was received. There was no communication or information as to why the revenue chose to remain absent on date. The Tribunal on the basis of inherent powers, treated the appeal filed by the revenue as unadmitted in view of the provisions of Rule 19 of the Appellate Tribunal Rules, 1963. We find that in this case the AO was not heard. Therefore, we restore this issue back to the file of ld. CIT(A) and CIT(A) is directed to give notice of hearing to the assessee and decide the matter afresh
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