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2019 (3) TMI 806 - AT - Income TaxMaintainability of Appeal before CIT(A) - non enclosure of payment of necessary court fees - Details of fee payment is mentioned in appeal form 35 - no adequate opportunity of being heard to the assessee - denial of natural justice - Reopening of assessment denying exemption u/s 11 and 12 - HELD THAT:- When assessee has given complete particulars of payment of appeal fee but, if somehow, copy of receipt has not been annexed with the appeal, it was for the ld. CIT (A) to give the assessee an adequate opportunity to bring on record receipts for making the payment of appeal fee. CIT (A) has rather short-circuited the entire process of hearing by summarily dismissing the appeals for non-enclosure of the proof of payment of receipts. So, we are of the considered view that this is a case where that the ld. CIT (A) has not given adequate opportunity of being heard to the assessee and thereby violated the principles of natural justice. - remanded the appeal back to the ld. CIT (A) to decide afresh after providing an opportunity of being heard to the assessee.
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