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2021 (10) TMI 220 - AT - Income TaxViolation of principles of natural justice - CIT-A passed ex parte order - Assessee's contention that no proper opportunity was given by the AO to explain the assessee's stand and he has used the material at the back of the assessee - HELD THAT:- The contents of the affidavit have not been controverted by the Revenue. Before us, Learned AR also given an undertaking that there will be representation before the authorities by the assessee and all the necessary documents called for shall also be filed - we are of the view that one more opportunity be granted to the assessee to substantiate its case. We therefore restore the issue back to the file of the AO and direct him to decide the issue afresh in accordance with law after considering the submissions of the assessee. Thus the ground of the assessee is allowed.
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