2020 (1) TMI 1525

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..... affording reasonable opportunity of hearing to the assessee - assessee is also directed to appear before the CIT(A) and participate in the appellate proceedings. The appeal is thus decided on this preliminary issue without going into the merits of the addition. Hence this appeal is restored back to the file of CIT(A) to decide the issue on merits after affording reasonable opportunity of heari .....

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..... IT(A) has passed the ex-parte order without allowing sufficient opportunity of hearing and without going into the merits of the case. 4. The learned DR for the Revenue on the other hand pointed out that sufficient opportunity has been afforded to the assessee. 5. We have heard the rival contentions and perused the record. Under the provisions of Section 250(6) of the Income tax Act, 1961 (in .....

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..... eal, we find that the CIT(A) has dismissed the appeal ex-parte qua the assessee and had failed to decide the appeal by passing reasoned assessment order. 6. Accordingly, we set aside the matter back to the file of the CIT(A) with direction to the CIT(A) to decide the issue on merits by a reasoned order, after affording reasonable opportunity of hearing to the assessee. Further the assessee is a .....

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