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2024 (2) TMI 1113 - ITAT VISAKHAPATNAMAppeal of the assessee dismissed ex-parte before the revenue authorities - Denial of natural justice - contention of the AR is that neither the assessee nor his representative has received any notices for hearing to prosecute assessee’s case with available material evidences and as pleaded to afford another opportunity before the CIT(A) to substantiate his case with evidences. HELD THAT:- Keeping in view the principles of natural justice, remit the matter back to the file of the Ld.CIT(A) to afford one more opportunity of being heard to the assessee. Assessee is directed to adhere to the notices issued by the department and cooperate with the proceedings of the revenue authorities. Hence, the grounds raised by the assessee are allowed for statistical purpose.
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