TMI Blog2021 (7) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... der - 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). therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r section 143(3)/147 of the Act vide an order dated 28.12.2017, the claim of the assessee for exemption on account of long-term capital gain arising from the shares of M/s. Bakra Pratisthan Limited was held to be bogus by the Assessing Officer and an addition of ₹ 21,72,280/- was made by him to the total income of the assessee on this issue. 3. Against the order passed by the Assessing Of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) was dismissed by him ex-parte vide his impugned order after noting the non-compliance on the part of the assessee in paragraph No. 3 as under:- 3. In this case, notice of hearing u/s. 250 of the Income Tax Act, 1961 has been issued through ITBA module on 08.11.2019 fixing the case for hearing on 27.11.2019. The said notice has been duly served upon the appellant-firm through Speed Post ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee 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). I, 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 re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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