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2022 (1) TMI 1411 - AT - Income TaxRejection of rectification application filed by the assessee u/s 154 - submission filed by the assessee on the online portal - AR submitted that both the Revenue Authorities have not given any opportunity to the assessee for proper hearing and principles of natural justice were violated - HELD THAT:- We have heard both the parties and perused all the relevant materials available on record. It is pertinent to note that at any stage of the assessment proceedings as well as appellate proceedings, i.e. before the CIT(A), no opportunity was granted to the assessee for personal hearing to comment on the merit of the case. Therefore, it will be appropriate to remand back the entire issue to the file of the AO for proper adjudication of the issues on merit and thereafter pass appropriate order as per due process of law. Needless to say the assessee be given opportunity of hearing by following principles of natural justice. Appeal of the assessee is partly allowed for statistical purposes.
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