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TMI Blog2021 (5) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... audi alterm partem . We therefore, by keeping in view the principles of natural justice, deem it appropriate to set aside the impugned order and restore the matter back to the file of the ld. CIT(E) to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of hearing to the assessee. Appeal of the assessee is allowed for statistical purposes. - ITA No. 287/Chd/2020 - - - Dated:- 10-5-2021 - N.K. Saini, Vice President and R.L. Negi, Member (J) For the Appellant : B.K. Nohria, C.A. For the Respondents : C. Chandrakanta, CIT (DR) ORDER N.K. Saini, Vice President This is an appeal by the Assessee against the order dated 29/08/2019 of Ld. CIT(E), Chandigarh. Following grounds have be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this date neither did anybody attended nor was any request for adjournment received. Another opportunity was accorded to the applicant on 14.08.2019 and matter was finally fixed for 22.08.2019. On this date neither did anybody attended nor was any request for adjournment received. Given the noncompliance on the occasion afforded to the assessee, it becomes evident that the applicant is not interested in pursuing the matter. In the absence of submissions regarding the activities, it is difficult to verify both the objects genuineness of activities of the company. It can safely be concluded that the queries raised could not be answered by the applicant. 4. Further, keeping in view the unresponsive attitude of the applicant, it is safe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r hearing on 22/08/2019. However, it is not brought on record as to whether the notice for hearing was served upon the assessee or the aforesaid date was initiated to the assessee. It is well settled that nobody should be condemned unheard as per the maxim audi alterm partem . We therefore, by keeping in view the principles of natural justice, deem it appropriate to set aside the impugned order and restore the matter back to the file of the ld. CIT(E) to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of hearing to the assessee. 8. In the result, appeal of the assessee is allowed for statistical purposes. (Order pronounced in the open Court on 10/05/2021.) - - TaxTMI - TMITax - Income ..... X X X X Extracts X X X X X X X X Extracts X X X X
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