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2022 (12) TMI 1422 - ITAT DELHICIT(A) passed ex parte - Levy of penalty u/s 271(1)(c) - Denial of natural justice - Addition of unconfirmed sundry creditors - HELD THAT:- We are of the view that by dismissing the appeal without considering the issue on merits, Learned CIT(A) has failed to follow the mandate required in Sub Section (6) of Section 250 - it is also a well settled principle of natural justice that sufficient opportunity of hearing should be offered to the parties and no parties should be condemned unheard. We set aside the impugned order of CIT(A) and restore the issue to the file of CIT(A) for re-adjudication of the issue after granting sufficient opportunity of hearing to the assessee and considering the submissions of the assessee - Appeal of the assessee is allowed for statistical purposes.
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