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2021 (7) TMI 609 - AT - Income TaxDenial of natural justice - CIT-A's order ex-parte without giving proper and reasonable opportunity of being heard to the assessee - HELD THAT:- In the present case, it is noticed that the Ld. CIT(A) decided the appeal ex-parte, he simply stated that notices of hearing on 20/02/2019, 23/04/2019, 26/06/2019 and 15/07/2019 were issued but none attended. However, nothing is brought on record to substantiate that the notices of hearing were served upon the assessee. It is well settled that nobody should be condemned, unheard as per the maxim, "audi alteram partem". We therefore keeping in view the principle of natural justice, deem it appropriate to set aside this case back to the file of Ld. CIT(A) to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee.
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