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2020 (12) TMI 80 - AT - Income TaxDenial of natural justice - CIT(A) dismissed the appeal ex-parte - Invalid Dismissal of Appeal - HELD THAT:- We are unable to sustain the stand of the learned CIT(A). As learned counsel rightly contends it was not open to the learned CIT(A) to dismiss the appeal ex-parte, without furnishing any opportunity of hearing to the assessee, on a hyper-technical ground. The assessee had no opportunity whatsoever to explain it’s stand or to rectify the alleged mistake. Such a course of action is clearly violative or the principles of natural justice. - vacate the impugned ex-parte order, and remit the matter to the file of the CIT(A) for fresh adjudication in accordance with the law after furnishing a reasonable opportunity of hearing to the assessee.
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