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2021 (7) TMI 79 - AT - Income TaxEx-parte order - Denial of natural justice - HELD THAT:- The appeal of the assessee was fixed for hearing by the CIT(Appeals) only on one occasion and without giving any further opportunity of being heard to the assessee, the appeal of the assessee was dismissed by him ex-parte vide his impugned order - no proper and sufficient opportunity of being heard was given by the CIT(Appeals) to the assessee before dismissing the appeal of the assessee vide his impugned order passed ex-parte and there is a clear violation of principles of natural justice. Even the ld. D.R. has not been able to dispute this position, which is clearly evident from the impugned order of the ld. CIT(Appeals). therefore, consider it fair and proper and in the interest of justice to set aside the impugned order passed by the ld. CIT(Appeals) ex-parte and remit the matter back to him for disposing of the appeal of the assessee afresh on merit in accordance with law - Aappeal of the assessee is treated as allowed for statistical purposes.
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