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2018 (4) TMI 248 - AT - Income TaxRejection of books of accounts - trading addition - ex-parte order passed by the CIT(A) without providing adequate opportunity of being heard to the assessee - Held that:- In the present case, it is an admitted fact that the appeal of the assessee was decided by the CIT(A) ex-parte. He simply mentioned in para 5 of the impugned order that the case was fixed for hearing on 26.02.2016 but there was no response. However, nowhere he mentioned that the notice for hearing on the said date was served upon the assessee. CIT(A) had not accepted this claim of the assessee that it was preparing documents to be filed, for the reason that the assessee had not mentioned in the grounds of appeal that it had not been able to enclose all the necessary documents and needed time to file those documents, he also mentioned that there was no direction given at any point of time by his predecessor to file the written submission or any additional document. CIT(A), it appears that proper opportunity of being heard was not provided and even the documents sought to be filed by the assessee/counsel of the assessee were not permitted to be filed. No notice for enhancement of income was given to the assessee. It is well settled that nobody should be condemned unheard as per the maxim “audi alteram partem”. Remand the matter back to the file of the ld. CIT(A) to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard.
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