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2023 (8) TMI 721 - AT - Income TaxOrder passed by ACIT against principles of natural justice - assessee submitted that Ld. CIT(A) without giving opportunity of being heard to the assessee, proceeded to dismiss the appeal - HELD THAT:- Considering the submissions made at bar and the material placed before us, we are of the considered view that the assessee should have been given adequate opportunity of being heard to represent his case. We, therefore, in the interest of principle of natural justice, hereby, set aside the impugned order and restore the issue to the file of Ld.CIT(A) to decide it afresh after giving adequate opportunity of being heard to the assessee. Grounds raised by the assessee are thus, allowed for statistical purposes.
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