TMI Blog2020 (11) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... matter of controversy in absence of the assessee and without giving an opportunity of being heard to the assessee in accordance with law - HELD THAT:- On appraisal of the order of the CIT(A) dated 12.02.2019 passed by the CIT(A) we find that the CIT(A) has decided the matter of controversy in absence of the assessee/Representative of the assessee without giving an opportunity of being heard to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IT SINGH, JM: The assessee has filed the present appeal against the order dated 12.02.2019 passed by the Commissioner of Income Tax (Appeals)-30, Mumbai (hereinafter referred to as the CIT(A) ) relevant to the A.Y.2010- 11. 2. The assessee has raised the following grounds: - 1. That on the facts and in the circumstances of the case, the Ld. CIT(A) grossly erred in rejecting the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t advanced by the Ld. Representative of the Department and has gone through the case carefully. In fact, the Ld. Representative of the assessee did not argue the case on merits but argued on this point that the CIT(A) has decided the matter of controversy in absence of the assessee and without giving an opportunity of being heard to the assessee in accordance with law, therefore, the finding of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppa Mudaliar (1969) 74 ITR 1 (SC) 5. Accordingly in the interest of justice, we remit the issue raised in the appeal to the file of the Ld. CIT(A). Ld. CIT(A) is directed to consider the issue afresh and pass an order on the merits of the case after giving after giving an proper opportunity of being heard to the assessee in accordance with law. Therefore, in the said circumstances, we are of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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