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2023 (6) TMI 1166 - AT - Income TaxDismissal of assessee appeal by CIT(A) by passing an ex-parte order on the basis of the non-prosecution - denial of principles of natural justice - Reopening of assessment - capital introduced by the appellant in firm by alleging the same to be from unexplained source - HELD THAT:- We find that the CIT(A) has dismissed the appeal without considering the material available on record, as also without going into the merits of the case. As such, an opportunity of hearing requires to be given to the assessee to represent his case fully before the Ld. PCIT. Even otherwise, it is trite [‘S. Velu Palandar Vs. DCIT’ 1971 (8) TMI 42 - MADRAS HIGH COURT)] and incumbent on the authority to decide an appeal on merit. Finding force in the grievance raised by the Assessee, in the interest of justice, the matter is remitted to the file of the ld. CIT(A), to be decided afresh on merit, in accordance with law, on affording due and adequate opportunity of hearing to the assessee.
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