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2019 (11) TMI 30 - AT - Income TaxViolation of principles of natural justice - CIT(A) not affording an opportunity of hearing to the assessee and passed ex parte order - Nature of land sold - HELD THAT:- CIT(A) issued three notices to the appellant but because of some reason could not appeared before the CIT(A) and in limine CIT(A) without discussing any merit of the case just confirmed the order of the Assessing Officer. We have gone through the relevant record and impugned order. As we can see, without discussing the merit of the case, ld. CIT(A) has confirmed the order of the Assessing Officer. In our considered opinion, same is amounting to miscarriage of justice. CIT(A) has simply concurred with the AO without formulating specific points and taking note of details available before the Id.CIT(A). In a way, the appeals were dismissed in summary manner. This exercise of power at the end of the ld.CIT(A) is not in coherence with the mandate of section 250(6) of the Act, therefore, we set aside all these orders and restore all the issues in these three assessment years to the file of the Id.CIT(A) for deciding them on merit. We further direct the assessee to cooperate with the ld.CIT(A) and refrain himself from seeking unnecessary adjournments. Appeals of the assessee are allowed for statistical purpose.
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