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    <title>2024 (3) TMI 1525 - ITAT CHANDIGARH</title>
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    <description>The Tribunal held that the ex-parte appellate order must be set aside because the assessee was not afforded a reasonable opportunity to be heard and key material (including responses and DVO-related back material) was awaited; applying the principles of natural justice, the Tribunal remitted the matter to the CIT(A) for fresh adjudication after providing the assessee due and reasonable opportunity to present its case and evidence. The appeal was allowed for statistical purposes in favour of the assessee and the ex-parte order vacated.</description>
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      <description>The Tribunal held that the ex-parte appellate order must be set aside because the assessee was not afforded a reasonable opportunity to be heard and key material (including responses and DVO-related back material) was awaited; applying the principles of natural justice, the Tribunal remitted the matter to the CIT(A) for fresh adjudication after providing the assessee due and reasonable opportunity to present its case and evidence. The appeal was allowed for statistical purposes in favour of the assessee and the ex-parte order vacated.</description>
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