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TMI Blog2021 (2) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... partem . We therefore keeping in view the principles of natural justice deem it appropriate to set aside this case back to the file of Ld. A.O. to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee. - ITA Nos. 526 and 527/ASR/2018 - - - Dated:- 4-2-2021 - P. P. Bhatt , J. ( President ) And N. K. Saini , Vice President For the Appellant : Joginder Singh , CA For the Respondents : Rakesh Kumar , DR ORDER P. P. Bhatt , J. ( President ) These two appeals by the Assessee are directed against the separate orders each dt. 20/08/2018 of the Ld. CIT(A), Jammu. 2. The Registry has pointed out that the appeals filed by the Assessee are barred by li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n while the ITA No. 527/ASR/2018 relates to the penalty. 8. In both the appeals the main grievance of the assessee relates to the ex parte order passed by the Ld. CIT(A) without providing appropriate opportunity of being heard. 9. The grounds raised in ITA No. 526/ASR/2018 are as under: 1) That having regard to the facts and circumstances of the case the Ld. CIT(A) Jammu has erred both in law and on facts of the case that the notice for hearing was issued on 06.08.2018 for fixing the case for 14/08/2018 was never received on or before the said date i.e. 14/08/2018. The Appellate order has been passed without affording proper opportunity of being heard to the assessee. 2) That having regard to the facts and circumstances of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rieved the assessee carried the matter to the Ld. CIT(A) who passed the impugned order ex-parte and sustained the addition made by the A.O. 12. Now the assessee is in appeal. 13. Ld. Counsel for the Assessee submitted that no notice for hearing was received by the assessee, therefore the Ld. CIT(A) was not justified in passing the ex parte order without providing due and reasonable opportunity of being heard. It was also submitted that the A.O. also passed the assessment order ex parte without providing due and reasonable opportunity of being heard to the assessee. 14. In his rival submissions the Ld. DR strongly supported the impugned order passed by the Ld. CIT(A) and submitted that the assessee was non cooperative, so, there was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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