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2020 (11) TMI 770 - AT - Income TaxLevy of penalty u/s 271(1)(c) - principles of natural justice violated - ex parte order - no hearing provided - HELD THAT:- CIT(A) has passed an ex parte order without hearing the assessee. It is an established principle of natural justice that assessee should be heard before a decision is taken against it. A fair opportunity of hearing is essence of the principles of natural justice. An opportunity of hearing to the assessee before the levy of penalty is a statutory requirement, which has to be strictly complied with by the Revenue. In the present case since the order of CIT(A) has been passed in violation of principles of natural justice, we are of the view that one more opportunity needs to be granted to assessee to present its case - Appeal of Assessee is allowed for statistical purposes.
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