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2015 (1) TMI 1469 - ITAT DELHIEx-parte appeal decided by CIT-A - Violation of principle of natural justice - due service of notice or not? - HELD THAT:- We are unable to see any observation or conclusion of the CIT(A) that the notice issued to the assessee on 15.10.2012 for the date of hearing on 6.11.2012 was duly served upon the assessee and despite due service, neither the assessee nor his representative attended the proceedings nor any request for adjournment was made on behalf of the assessee. In this situation, it can safely be presumed that the CIT(A) ignored to appreciate this fact whether the last notice dated 15.10.12 was really served upon the assessee or not. In this situation, ex parte order passed by the CIT(A) is clearly violative of principles of natural justice. The present case is squarely covered in favour of the assessee by the order of the ITAT Ahmedabad Bench ‘C’ in the case of Gujarat Themis Biosyn Ltd. [1999 (8) TMI 109 - ITAT AHMEDABAD-C], hence, appeal of the assessee on this legal issue is allowed and thus, we hereby set aside the impugned order of the CIT(A) and direct the CIT(A) to dispose of the appeal of the assessee afresh after allowing proper opportunity of hearing in accordance with law. Appeal of the assessee is deemed to be allowed for statistical purposes
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