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TMI Blog2018 (7) TMI 2217X X X X Extracts X X X X X X X X Extracts X X X X ..... as not decided the issues on merit. It is well settled that nobody should be condemned unheard as per the maxim audi alteram partem . We, therefore, by keeping in view the principles of natural justice, deem it appropriate to set aside this issue back to the file of the ld. CIT(A) to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee - Appeal of the assessee is allowed for statistical purposes - ITA No. 3463/Del/2015 - - - Dated:- 27-7-2018 - SH. N. K. SAINI, AM AND SH. SUDHANSHU SRIVASTAVA, JM For the Assessee : Sh. C. S. Anand, Adv. For the Revenue : Sh. S. S. Rana, CIT DR ORDER Per N. K. Saini, AM: This is an appeal by the assessee agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oviding opportunity. 4. Facts of the case in brief are that the assessee filed the return of income on 23.02.2009 declaring a loss of ₹ 23,827/- which was processed u/s 143(1) of the Income Tax Act, 1961 (hereinafter referred to as the Act). Thereafter, the AO received a TEP from DIT(Investigation) and on that basis issued a notice u/s 148 of the Act to the assessee. In response, the assessee stated that the ITR had already been filed on 23.02.2009, the same may be treated to have been filed in response to the notice u/s 148 of the Act. Therefore, the AO framed the assessment u/s 143(3) of the Act by making the additions of ₹ 86,82,816/- u/s 68 of the Act. 5. Being aggrieved the assessee carried the matter to the ld. CIT(A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase, it is noticed that the ld. CIT(A) decided the appeal of the assessee exparte even when an application for adjournment was furnished by the assessee. The ld. CIT(A) although rejected the application for adjournment but he had not given any cogent reason for the same. On the contrary, the ld. Counsel for the assessee submitted that the then Counsel for the assessee was suffering from health problems, therefore, could not appear on the date of hearing and that the ld. CIT(A) has not decided the issues on merit. It is well settled that nobody should be condemned unheard as per the maxim audi alteram partem . We, therefore, by keeping in view the principles of natural justice, deem it appropriate to set aside this issue back to the file of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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