2014 (12) TMI 1101

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....T: This appeal by the Assessee for the assessment year 2006-2007 is directed against the order of the CIT(A). 2. The first ground of the appeal of the assessee is as under: 1. On the facts and circumstances of the case as well as law on the subject, the ld.CIT(A) has erred in confirming the action of the AO in passing the ex parte order without providing sufficient opportunity of hearing to ....

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....ile with direction to pass de novo appellate order in accordance with law after providing opportunity of hearing to both the parties. The CIT(A) is directed to decide the issue before him on merits thereof. The assessee is directed to cooperate with the revenue authorities in finalization of the appellate proceedings before the CIT(A) and on its own approach the office of the CIT(A) to obtain the ....