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2019 (5) TMI 791 - AT - Income TaxDismissing the appeal ex-parte - non affording an opportunity of hearing - denial of Principals of Natural Justice - HELD THAT:- Admittedly, specific opportunity was provided by the A.O. In the appellate proceedings, we note that the dates of hearing had been mentioned. However, the mode of communicating the same to the assessee is not found discussed. Further taking note of the impugned order it is seen that it has been dismissed on the grounds of non-representation, relying upon the decision of the Hon'ble Apex Court in the case of B.N. Bhattachargee & Other [1979 (5) TMI 4 - SUPREME COURT] Considering the same we find that the procedure followed by the CIT(A) is not as per the statutory mandate, as set out in sub-section(6) of section 250. Further taking note of the fact that the necessary evidence is to be considered by the A.O., accordingly, in the light of the submissions of the parties before the Bench, accepting the oral undertaking given by the Ld. AR, the impugned orders are set aside and the issues are remanded back to the file of the A.O. with the direction to pass a speaking order in accordance with law. - Appeals of the assessee are allowed for statistical purposes.
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