TMI Blog2013 (11) TMI 1645X X X X Extracts X X X X X X X X Extracts X X X X ..... earing is essence of principles of natural justice which should be given by all administrative, quasi-judicial bodies and judicial bodies. In view of above, we set aside the order of CIT(A) and restore the matter to him with a direction to decide the appeal on facts and law after providing due opportunity of hearing to the assessee. Since, we are restoring the matter to the CIT(A) on preliminary i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king time was before him. That the order passed by the Commissioner of Income Tax (Appeal) I be set aside and the appellant may be given an opportunity of bearing heard. 2. That the learned Commissioner of Income Tax (Appeal) I, has dismissed the appeal for non attendance. That the appellant prays that the appeal may be heard on merits of the case. 3. That the learned Commissioner of Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng is essence of principles of natural justice which should be given by all administrative, quasi-judicial bodies and judicial bodies. In view of above, we set aside the order of CIT(A) and restore the matter to him with a direction to decide the appeal on facts and law after providing due opportunity of hearing to the assessee. Since, we are restoring the matter to the CIT(A) on preliminary issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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