Non-granting of opportunity of being heard is against principle of natural justice

Vijaybhai Patel Vs ITO (ITAT Ahmedabad) ITAT Ahmedabad held that passing of ex-parte order by CIT(A) without granting opportunity of being heard is violative of principle of natural justice and hence liable to be set aside. Accordingly, matter remitted back to CIT(A) with direction to allow proper opportunity of being heard. Facts- The assessee did not file his return of income for A.Y.2012-13. The AO had received an information that the assessee had made cash deposit of Rs.91,71,500/- in his bank account. Therefore, the case was reopened u/s. 147 of the Income Tax Act, 1961. Not being satisfi...