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2019 (3) TMI 360 - AT - Income TaxNon proper representation by assessee - CIT(A) failure to grant reasonable opportunity of being heard to the assessee in violation of the principles of natural justice - assessee made a statement at Bar that this time the assessee would make proper representation before the lower authorities and pleaded for grant of one more opportunity of being heard to the assessee - HELD THAT:- The assessee failure to attend before the CIT(A) is not proper. The appeal cannot be argued through written submissions. The assessee should have appeared before the CIT(A) in response to the notice issued by him. The CIT(A) should have in force the attendance of the assessee by issue of more notices for meaningful adjudication of the CIT(A). This kind of adjudication of appeals will only prefer the appeals before the Tribunal. With these directions, the ground no.1 raised by the assessee in both the appeals is remanded to the file of CIT(A). CIT(A) shall decide the issue afresh after granting a reasonable opportunity of being heard to the assessee in accordance with the settled principles of natural justice. Accordingly, the preliminary issue raised by the assessee in both the appeals is allowed for statistical purposes.
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