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2022 (2) TMI 753 - ITAT HYDERABADDenial of natural justice - AR submitted before us that the Ld. AO has passed ex-parte order without providing an opportunity to the assessee of being heard - HELD THAT:- AO had given sufficient opportunities to the assessee. However, none appeared on behalf of the assessee before the Ld. AO. Even before the Ld. CIT (A), there was no effective representation by the Ld. AR to support the assessee’s case. CIT (A) was left with no other option except to adjudicate the appeal based on the material on record. In this situation, do not find much strength in the arguments advanced by the ld. AR. Before us the Ld. AR has pleaded that if an opportunity is given before the AO, the assessee may be able to substantiate it’s case with documentary evidence. Therefore, considering the prayer of the Ld. AR as well as the issues involved in the appeal, in the interest of justice, We hereby remit the matter back to the file of Ld. AO in order to consider the appeal afresh by providing one more opportunity to the assessee of being heard. Appeal filed by the assessee is allowed for statistical purposes
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