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2017 (12) TMI 1788 - AT - Income TaxNo notice for hearing was communicated to the assessee - Penalty u/s 271C - assessee has failed to deposit the tax to the credit of Central Government and has also failed to deduct tax at source correctly causing short deduction of tax on the eligible amount - HELD THAT:- In the present case, it is noticed that the ld. CIT(A) noted that the case was fixed for hearing on 28.05.2015, 08.01.2016 and 01.02.2016 but nowhere he stated that the notice for hearing was served upon the assessee. It is well settled that nobody should be condemned unheard as per the maxim “audi alteram partem”. We, therefore, by keeping in view the principles of natural justice, deem it appropriate to set aside the impugned order and remand the issue back to the file of the ld. CIT(A) to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee. Appeal of the assessee is allowed for statistical purposes.
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