TMI Blog2021 (9) TMI 1490X X X X Extracts X X X X X X X X Extracts X X X X ..... not wish to make any comments on the merits of the grounds raised by the assessee. Assessee could not plead his case successfully before the ld. CIT(A). We note that the ld. CIT(A) did not discuss the assessee s case on merits based on the material available before him hence it is a violation of principle of natural justice. Therefore, without delving much deeper into the merits of the case, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 017, which in turn arises out of an assessment order passed by the Assessing Officer u/s 144 r.w.s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the Act ). 2. At the outset itself, we note that impugned order passed by the ld CIT(A) is an ex parte order and assessee could not represent his case before Ld. CIT(A), therefore, we are of the view that in the interest of justice, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on-speaking order, therefore, we do not wish to make any comments on the merits of the grounds raised by the assessee. 4. We note that the Hon ble Supreme Court in M.S. Gill vs The Chief Election Commission 1978 AIR SC 851 held The dichotomy between administrative and quasi-judicial function vis- -vis the doctrine of natural justice is presumably obsolescent after Kraipak (A.K. Kraipak vs UOI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case, in the interest of justice, we restore the matter back to the file of Ld. CIT(A) for de novo adjudication and pass a speaking order after affording sufficient opportunity of being heard to the assessee, who in turn, is also directed to contest his stand forthwith. Therefore, we deem it fit and proper to set aside the order of the ld CIT(A) and remit the matter back to the file of the ld CIT( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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