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2016 (12) TMI 624 - ITAT KOLKATADenial of natural justice - non appearance by the Authorised Representative on whom the assessee was absolutely relied - Held that:- There is merit in the submissions of the assessee as the propositions canvassed by the the assessee are supported by the facts narrated by him. The assessee has been cheated by the ld. Counsel/ld. AR and therefore the assessee has submitted that the assessee in the instant case has not got the natural justice and therefore we are of the view that the assessee should not suffer because of gross negligence of the ld. AR. Therefore we remit the case back to the file of the ld. CIT(A) to decide the appeal afresh after giving an opportunity of being heard to the assessee.
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