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2018 (5) TMI 41 - ITAT DELHIValidity of ex-parte order - Held that:- In the present case, it is noticed that the authorized representative of the assessee sought adjournment since his mother got burnt and was hospitalized but the ld. Pr. CIT passed the impugned order ex-parte in haste. It is well settled law that nobody should be condemned unheard as per the maxim “audi alteram partem”. We, therefore, considering the totality of the facts of the present case, deem it appropriate to set aside this case back to the file of the ld. Pr. CIT(C) to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee.
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