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2019 (7) TMI 1032 - AT - Income TaxEx-parte orders - denial of natural justice - CIT-A without hearing / considering and adjudicating on the assessee’s contentions before passing ex-parte order - HELD THAT:- Admittedly the assessee did attend before the CIT(A) in the first two hearings and that the notices of hearing on 21.05.2018 and for the last hearing on 18.09.2018 were returned unserved resulting in impossibility of compliance by the assessee. In these circumstances, it certainly cannot be inferred that the assessee’s actions were either malafide or deliberate and we are therefore of the view that the CIT(A)’s action in passing the impugned order ex-parte, without hearing / considering and adjudicating on the assessee’s contentions on merits is a clear case of violation of the principles of natural justice. More so, when the assessee has been fastened with a huge liability of ₹ 44,65,340/-; which she entirely disputes. In this view of the matter, we are of the considered opinion that the interests of substantial justice would be well served if the impugned ex-parte order of the CIT(A) be set aside and do so. No opportunity to cross examine was provided to the appellant and hence the order passed was in violation of principles of natural justice and consequently the assessment order passed was bad in law - HELD THAT:- From the above Para 8 of the judgment of Hon’ble Karnataka High Court in the case of Chandra Devi Kothari [2015 (2) TMI 1313 - KARNATAKA HIGH COURT] it is seen that matter was restored back to the file of the AO for fresh decision after providing copy of the statements and other related details relied on by the AO. As per the facts noted by the High Court in the earlier paras of judgment (supra) and as per the facts of the case on hand, there appears to be no difference in facts and therefore by respectfully following this judgment in the case of Chandra Devi Kothari (Supra), we set aside the impugned order of learned CIT(A) for Assessment Year 2014-15 and restore the matters of treatment of consideration received on sale of shares of NCL Research and Financials Pvt. Ltd., to the file of the AO for fresh decision
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