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2015 (6) TMI 1235 - ITAT CHANDIGARHCIT-A deciding the appeal exparte - Denial of natural justice - Unexplained deposits in the bank accounts - Addition applying the provisions of Section 69 - HELD THAT:- As per the order of the Ld. CIT(A), notice for hearing of the case was issued to the assessee on 26/09/2012, fixing the case for hearing on 07/11/2012. The notice issued on 26/09/2012 was received back as ‘unserved’ by the office of CIT(A) on 01/11/2012. Thus, it is clear that notice issued on 26/09/2012 was never served upon the assessee. CIT(A) should have issued another notice to the assessee informing him about the date of hearing. CIT(A) observed that on 01/11/12 she herself informed the assessee’s counsel Sh. Arvind Mehta about the date of hearing telephonically In our opinion the said action of the Ld. CIT(A) is not proper and in accordance with law, and she has passed an exparte order on 09/11/2012 in a hurry. From the impugned order, it can safely be held that she has not afforded adequate opportunity of being heard to the assessee before deciding the appeal. It is well settled law that a right of appeal wherever conferred includes a right of being afforded an opportunity of being heard, irrespective of the language conferring such right. That is a part and parcel of the principle of natural justice. Where an authority is required to act in a quasi-judicial capacity, it is imperative to give the appellant an adequate opportunity of being heard before deciding the appeal. Considering the entire facts and circumstances in the present case, we think it appropriate to set aside the order of Ld. CIT(A) in toto and remand the matter to the AO with a direction to decide the issues afresh on merits - Appeal of the assessee is allowed for statistical purposes.
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