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2023 (8) TMI 291 - ITAT DELHICIT (A) passing ex-parte order without providing adequate opportunity of being heard to the Appellant - Denial of principles of natural justice - TP Adjustment - HELD THAT:- It is obvious that the Ld. CIT(A) has not passed ex-parte order on merits of the case. An affidavit sworn by the authorised signatory of the company has been brought on record by the assessee deposing therein that notice(s) sent to the email of the employee who left the company did not reach the concerned officials of the assessee and that non-compliance was not deliberate. We are therefore of the view that in the interest of justice and fair play, it would be expedient to restore the matter back to the file of the CIT(A) for denovo adjudication on merits after allowing reasonable opportunity of hearing to both the parties - Appeal of the assessee is treated as allowed for statistical purposes.
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