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2021 (2) TMI 234 - HC - Income TaxDenial of natural justice - Tribunal hearing the appeal exparte qua the assessee without affording reasonable opportunity of being heard - Representation through legal hier - as contended that the Tribunal ought to have afforded a reasonable opportunity for the appellant to ventilate his grievances - HELD THAT:- As on the date of hearing before the Income Tax Appellate Tribunal Sri Shivakumar Thanwardas Wadhwa was no more and his son who is the appellant had sent a request letter. Tribunal failed to note that Shivkumar Thanwardas Wadhwa had expired in the year 2013 and therefore, he could not have appear nor execute any power of attorney. The very fact that the letter which was signed by Harish Wadhwa, was not considered by the Tribunal on the pretext that there was no power of attorney executed by Shivakumar Thanwardas Wadhya shows that without application of mind by the Tribunal, the matter has been disposed of by the Tribunal and also without properly adverting to the relevant facts involved in the case. We are satisfied that the order passed by the Tribunal needs to be set aside and proper opportunity to be afforded to the appellant herein to ventilate his case before the Tribunal. Accordingly, following order is passed without expressing any opinion on the substantial questions of law raised in the appeal.
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