2019 (9) TMI 1763

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.... D. R. ORDER PER T. S. KAPOOR, A.M. This appeal has been filed by the assessee against the order of learned CIT(A)-II, Kanpur dated 03/01/2018 pertaining to assessment year 2013-14. 2. We have heard the rival parties and have gone through the material placed on record. We noted that learned CIT(A) has passed ex-parte order as according to him, nobody has appeared on the dates when the ....

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....oper and sufficient opportunity before disposing of the appeal by the CIT(A). We, therefore, in the interest of justice and fair play to both the parties, set aside the order of CIT(A) and restore the appeal to the file of the CIT(A) with the direction that the CIT(A) shall refix the said appeal and decide the appeal afresh after giving proper and sufficient opportunity of being heard to the asses....