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2018 (4) TMI 1531 - AT - Income TaxAssessment ex-parte without affording due and reasonable opportunity of being heard to the assessee - no notice for hearing was served upon the assessee - Held that:- It is not clear that when the Postal Authorities returned the notice with the postal remark “No such firm at the given address” and “Left” then how the notice was served by Speed Post on the same address. It is also noticed that the time given by the ld. CIT(A) for hearing was not sufficient i.e. notice issued on 13.09.2017 for hearing on 18.09.2017. In the present case, nothing was brought on record that the notice for hearing was served upon the assessee. It is well settled that nobody should be condemned unheard as per the maxim “audi alteram partem”. We, therefore, considering the totality of the facts of the case, deem it appropriate to remand the case to the file of the ld. CIT(A) to be decided afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee. We also direct the assessee to cooperate and not seek unwarranted or unreasonable adjournment. Appeal of the assessee is allowed for statistical purposes
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