2018 (4) TMI 1930

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..... yet another reasonable opportunity of hearing to the assessee. We think this is a fair approach and since the learned CIT(A) did not have the benefit of assistance from the assessee appellant, the matter should be remitted to the file of learned CIT(A) for adjudication de novo, after giving yet another opportunity of hearing. In any case, there is no reason for an Appellate Forum being bypassed a .....

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..... nt year 2012-13. 2. When these appeal were taken up for hearing, it was noticed that both impugned orders, i.e. order dated 06.10.2016 and 17.10.2016, passed by the learned CIT(A) are ex-parte orders and that the appellant could not attend the proceedings before the CIT(A). The impugned orders are thus passed without the benefit of assistance by the assessee appellant and the assessee appellant .....

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