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2020 (12) TMI 205 - AT - Income TaxViolation of principle of natural justice - CIT(Appeals) passed an ex-parte order relying on the material available on record specifically Form-35 - DR conceded to the fact that the cases were decided not on merits - Specific ground raised that the Assessing Officer has not given proper opportunity of hearing to the assessee and also before us in Form 36 of grounds of appeal memo - HELD THAT:- Assessee did not respond to any of the notices and has not made any submission for adjournment and also there were no written submissions on the merits of the case before the First Appellate Authority. Maintaining the balance of natural justice and also that the Income Tax Act is a welfare legislation and also for the fact that the rights and liabilities of the parties herein are yet to be decided on merits by the Ld. CIT(Appeals), the assessee has not filed any written submission on record before the Ld. CIT(Appeals) regarding the grounds of appeal and therefore, we are of the considered opinion that all these cases should travel back to the file of the Ld. CIT(Appeals) for proper adjudication on merits. We, therefore, set aside the respective orders of the Ld. CIT(Appeals) for each of the assessment years in appeals before us and remit the matter back to respective files of the Ld. CIT(Appeals) for determination of rights and liabilities of the parties herein.
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