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TMI Blog2021 (7) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... f Income Tax (Appeals)-10, Kolkata dated 04.12.2019 passed ex-parte, whereby he dismissed the appeal of the assessee. 2. The assessee in the present case is an individual. In the assessment completed under 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 Limit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is, therefore, being disposed of after hearing the arguments of the ld. D.R. and perusing the material available on record. It is noted that the appeal filed by the assessee before the ld. CIT(Appeals) 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing in view these facts of the case, it appears that no proper and sufficient opportunity of being heard was given by the ld. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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