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2021 (8) TMI 498 - AT - Income TaxCIT- A passed order ex-parte - dismissal of the appeal of the assessee for non-prosecution - HELD THAT:- We find merit in the contention of the ld. Counsel for the assessee that proper and sufficient opportunity of being heard was not given to the assessee either by the Assessing Officer or by the ld. CIT(Appeals) and the orders passed by them are in violation of the principle of natural justice. Even the ld. D.R. has not been able to rebut or controvert this position, which is clearly evident from the orders of the AO and ld. CIT(Appeals). We, therefore, set aside the impugned order passed by the ld. CIT(Appeals) ex-parte and restore the matter back to the file of the Assessing Officer with a direction to frame the assessment afresh on merit in accordance with law after giving proper and sufficient opportunity of being heard to the assessee. Assessee is treated as allowed for statistical purposes.
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