2024 (8) TMI 1750

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.... For the Respondent : Shri Shakeel Ansari, Sr. DR ORDER PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2017-18, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short "the ld. CIT(A)/NFAC"] dated 29.11.2023, which in turn arises out of an assessment orde....

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....g Officer. 3. On the other hand, Learned Senior Departmental Representative (Ld. Sr. DR) submitted that despite of providing several opportunities of hearing, the assessee could not appear before Ld. CIT(A) during the appellate proceedings as well as during the assessment proceedings before the Assessing Officer. The assessee was negligent in his approach; therefore assessee's appeal may be dis....

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....essee to plead his case before the Assessing Officer. We note that it is settled law that principles of natural justice and fair play require that the affected party is granted sufficient opportunity of being heard to contest his case. Therefore, without delving much deeper into the merits of the case, in the interest of justice, we restore the matter back to the file of Assessing Officer for de n....