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2023 (2) TMI 1014 - ITAT ALLAHABADCIT(A) passed an ex-parte appellate order - Non providing any opportunity to the assessee to explain its case - Denial of natural justice - Deduction u/s 11 to 13 denied - assessee has filed audit report late - HELD THAT:- We understand that the appeal was decided under faceless scheme, but adherence to Principles of natural justice is one of the most important pillar of the effective judicial delivery system, as no person should be condemned unheard. Thus, the ld. CIT(A) ought to have given an opportunity to the assessee so that the assessee may put forward his claim/contentions before ld. CIT(A) as per the scheme/guidelines of faceless proceedings, and in any case the submissions/contentions of the assessee are to be evaluated/verified by ld. CIT(A) on merits in accordance with law. Thus, in the instant case, there is clearly breach of principles of natural justice, as the assessee was condemned by ld. CIT(A) without providing proper opportunity to the assessee to explain its case. Thus,we are setting aside the appellate order passed by ld. CIT(A) and restoring the matter back to the file of ld. CIT(A) for fresh adjudication on merit in accordance with law - Appeal of the assessee is allowed for statistical purposes.
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