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    <title>2018 (6) TMI 447 - ITAT KOLKATA</title>
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    <description>The Tribunal set aside the Ld. CIT(A)&#039;s ex-parte order due to lack of compliance by the appellant and absence of fair opportunity during assessment proceedings. The AO&#039;s actions were criticized for conducting inquiries without allowing the appellant to respond, violating principles of natural justice. The Tribunal emphasized the importance of providing a fair hearing and remanded the matter back to the AO for a fresh assessment, directing compliance with legal procedures and ensuring the appellant&#039;s right to be heard. The appeal of the assessee was allowed for statistical purposes, highlighting the significance of upholding natural justice principles in assessment proceedings.</description>
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      <title>2018 (6) TMI 447 - ITAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=361620</link>
      <description>The Tribunal set aside the Ld. CIT(A)&#039;s ex-parte order due to lack of compliance by the appellant and absence of fair opportunity during assessment proceedings. The AO&#039;s actions were criticized for conducting inquiries without allowing the appellant to respond, violating principles of natural justice. The Tribunal emphasized the importance of providing a fair hearing and remanded the matter back to the AO for a fresh assessment, directing compliance with legal procedures and ensuring the appellant&#039;s right to be heard. The appeal of the assessee was allowed for statistical purposes, highlighting the significance of upholding natural justice principles in assessment proceedings.</description>
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